Section 14 Relief Denied: Time Spent on Unrelated Refund Case Can’t Extend Limitation; Appeals Time-Barred

Senior India Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, challenged the portion of the Commissioner (Appeals)’ order dated 05.05.2022 that dismissed the appeal relating to one Bill of Entry as time-barred. The same order had also dismissed 13 other appeals on limitation, while deciding two appeals on merits. The appellant argued that the period spent before the Deputy Commissioner should be excluded while computing limitation under section 128 of the Customs Act, 1962, read with section 14 of th...