Appeal filed late cannot be dismissed without allowing opportunity to file condonation request

Hari Babu Vs Commissioner of Customs (CESTAT Chennai) As per section 128 Clause (1) of Customs Act, 1962, the person aggrieved by the decision/order has to file the appeal within 60 days from the date of communication to him of such decision or order. The word used is “communication”. It implies that the Order-in-Original has to be put to the knowledge of the aggrieved person. Mere dispatch of the order cannot be communication of the decision/order. Further, section 153 speaks about service of order/decision. The word used is „service‟ of the order/decision and not dispatch of the orde...