Custom Appeal Filed After Public Holiday Must Be Examined as General Clauses Act May Apply

Shri Sai Shyam Associates Vs Commissioner of Customs (CESTAT Chennai) Customs Appeal Rejection Set Aside Because Limitation Was Computed Without Determining Communication Date; Customs Appeals Remanded Because Commissioner Failed to Verify Limitation Properly; Time-Barred Customs Appeals Set Aside Because Orders Were Non-Speaking; Limitation Cannot Be Assumed Because Date of Communication Must Be Established. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai allowed three appeals by way of remand after holding that the Commissioner (Appeals) had rejected the appellant...