2023 (3) TMI 181

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....i, Shipping Manager For the Respondent : Shri Ram Kumar, Authorized Representative ORDER Per: Anil G. Shakkarwar Present appeal is arising out of impugned Order-in-Appeal dated 20.09.2019 through which learned Commissioner (Appeals) has rejected the appeal as time barred. Aggrieved by the said order, the appellant is before this Tribunal. 2. Brief facts of the case are that the appe....

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....Section 128 of the Customs Act, 1962, the learned Commissioner (Appeals) has rightfully rejected it as time barred. 5. I have carefully gone through the submissions made by both the sides and records of the case. I find that the learned Commissioner (Appeals) has reproduced Section 153 of the Customs Act, 1962, which provides for services of order or decision. I find that it is provided that th....