Customs Appeal Limitation Starts From Date of Delivery, Not Order Date: CESTAT Kolkata

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...