CESTAT Kolkata Remands Appeal Over Non-Receipt of Order-in-Original

Hira Lal Prasad Vs Commissioner of Customs (Prev.) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata recently ruled in the case of Hira Lal Prasad vs Commissioner of Customs (Prev.). The case centered on a dispute regarding the date on which a Customs order was served to the appellant, which impacted the timeliness of his appeal. The appellant had filed an appeal with the Commissioner (Appeals) on April 5, 2021, against an Order-in-Original dated September 20, 2019. The appellant claimed that he had not received the original order and only became aware...