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Customs Appeal Rejected as Time-Barred Due to Late Filing After Communication
Case Law Details
- Case Name
- Purple Products Private Limited Vs Commissioner (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Purple Products Private Limited Vs Commissioner (CESTAT Allahabad)
The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad arose from Order-in-Appeal No. NOI-CUSTM-000-APP-01-25-26 dated 16 April 2025 passed by the Commissioner (Appeals), CGST & Central Excise, Noida. By that order, the Commissioner (Appeals) had dismissed the assessee’s appeal against Order-in-Original No. 05/DC-Gr.IV/Noida Customs/2020-21 dated 6 July 2020 on the ground of limitation, without examining the merits, for failure to comply with Section 128(1) of the Customs Act, 1962.
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