1988 (1) TMI 40

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....by the petitioners solely on the ground that the same was filed beyond the period of limitation prescribed under Section 128 of the Customs Act. The Appellate Authority further held that the petitioners have not filed any application for condonation of delay and, therefore, the question of delay being condoned would not arise. It is this order which is the subject matter of challenge in this writ ....

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.... of receipt of the order is the starting point of limitation. It is needless to refer to any of these authorities since the point is not disputed before me. The impugned order, in my opinion, is clearly illegal and has to be quashed and set aside. It is ordered that the Collector of Customs (Appeals) shall treat the appeal filed by the petitioners as having been filed within time and he shall disp....