This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Customs Appeal Limitation Starts From Date of Delivery, Not Order Date: CESTAT Kolkata
Case Law Details
- Case Name
- Susanta Kumar Sahoo Vs Commissioner of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Susanta Kumar Sahoo Vs Commissioner of Customs (CESTAT Kolkata)
In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata has set aside an order by the Commissioner of Customs (Appeals) that had dismissed an appeal citing a delay in filing. The case, Susanta Kumar Sahoo Vs Commissioner of Customs, centered on a dispute over the timely submission of an appeal under Section 128 of the Customs Act, 1962.
The appellant, Susanta Kumar Sahoo, challenged the Commissioner’s decision, which had rejected the appeal for being filed after the stipulated 60-day peri...
