Customs Appeal Rejected as Time-Barred Due to Late Filing After Communication

Purple Products Private Limited Vs Commissioner (CESTAT Allahabad) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad arose from Order-in-Appeal No. NOI-CUSTM-000-APP-01-25-26 dated 16 April 2025 passed by the Commissioner (Appeals), CGST & Central Excise, Noida. By that order, the Commissioner (Appeals) had dismissed the assessee’s appeal against Order-in-Original No. 05/DC-Gr.IV/Noida Customs/2020-21 dated 6 July 2020 on the ground of limitation, without examining the merits, for failure to comply with Section 128(1) of the Customs Act, 1962. W...