2014 (10) TMI 115

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....ect application. 2. In the order passed by the Government in the revision preferred by the petitioner, it is averred that the order-in-appeal was received by the petitioner/appellant on 10-10-2001. The revision under Section 129DD of the Customs Act, 1962 was filed on 8-1-2002 and the same was dispatched on 8-1-2002; thereafter, the defects were pointed out by the first respondent, vide its letter dated 25-1-2002; no objection was raised with regard to the period of limitation, however, certain clarification on documents was sought for, and the petitioner complied with the same. On 22-5-2002 personal hearing was granted and on 28-6-2002, the impugned order was passed. The relevant portion of the impugned order is extracted hereunder....

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....acted hereunder : "7. Narandas Vallabhram Farmer's case a Division Bench of the High Court of Gujarat has even taken the view that the post office itself has to be constructed as an agent of the appellate authority. In Indian Process Chemical Laboratory's case, Raja Jois, J. has also held that the date on which payment due to an authority under an enactment is made by a cheque and sent by post should be construed as the date on which the payment is actually made. In my view, the principle enunciated in Indian Process Chemical Laboratory's case, though it was dealing with a case of payment, is equally applicable in deciding whether the appeal had been lodged on the very day the papers are entrusted to the post office. From this it fo....