CESTAT Condones Delay in Appeal Filing Due to Unclear date of Service of order

A.S. Enterprise Vs Commissioner of Customs (Port) (CESTAT Kolkata) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed an appeal by A.S. Enterprise concerning a delay in filing against the Commissioner of Customs (Appeals). The case revolved around the timeline for filing an appeal under Section 128 of the Customs Act, 1962, which permits 60 days from the communication of an Order-in-Original, with a condonable delay of up to 30 additional days. A.S. Enterprise filed their appeal after 70 days, claiming receipt of the Order-in-Original on August 10, 2018, while the c...