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Case Law Details

Case Name : Raj Kumar Swarnkar Vs Commissioner of Customs (CESTAT Allahabad)
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Raj Kumar Swarnkar Vs Commissioner of Customs (CESTAT Allahabad)

Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad has set a significant precedent in the case of Raj Kumar Swarnkar vs Commissioner of Customs. The appeal addresses the failure of the department to dispatch the order to the assessee, challenging the bar of limitation under Section 128 of the Customs Act. The tribunal has remanded the matter for adjudication after considering the circumstances surrounding t

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