2023 (4) TMI 1149

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....Representative for the Respondent ORDER PER RAJEEV TANDON The Learned Advocate pleads that the Learned Commissioner (Appeals) has dismissed their appeal on the ground of limitation vide his Order-in-Appeal No. CUS/(PREV)/SLG(CCP)/15/2019 Dated 21.01.2019. It is the case of the appellant that in the impugned matter, they were just not aware of any adjudication proceedings initiated against....

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....al duty of Rs.29,72,987/- confirmed against them in terms of Section 28 (1) of the Customs Act, that they learnt of such a demand and the adjudication order. In pursuance of the non-receipt of the order, the Learned Advocate submits that promptly on 12/07/2013 they had also written to the Deputy Commissioner of Customs (Preventive), Tax Arrear Recovery & Reward Cell, CC(P), Custom House, Kolkata i....

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....ly indicates the date of order as 27.02.2010. As per the records therein, the said order was despatched on April 12, 2010 vide Despatch No.1730-33. 4. The Revenue is however not in a position to either confirm or deny the receipt of the Order-in-Original by the Appellant. Other than pointing out the despatch number and date of despatch as indicated in xerox copy of the Order-in-Original on reco....

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....aid appeal filed before the Commissioner (Appeals) was barred by limitation. As the appeal has been filed well within 60 days of the said first receipt of the order in original by the appellants, the same is not hit by the timelines contained in Section 128 of Customs Act. I therefore, remit the appeal for appropriate decision to the Commissioner (Appeals) with a direction to the Jurisdictional Co....