Appeals Must Be Filed Within Timeframe from Bill of Entry Finalization u/s 128 of Customs Act, 1962.

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....Relevant date for appeal in terms of Section 128 of Customs Act, 1962, in the absence of speaking order - the mere finalization of a Bill of Entry itself becomes an order or communication of the order. Therefore, the appeals are required to be filed in such circumstances within a time period from the date of such reassessment / finalization.....