Customs Act ,1962
S. 129A :Appeal -Appellate Tribunal – Limitation – The period of
limitation of three months commences from the date on which the order sought to be appealed against is communicated and not from the date of decision of the Committee of Commissioners. [ S.128A ,129 ,General Clauses Act, 1897 S.3 (35) Rule 12 of the Customs Valuation Rules, 2007, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 Art , 226 ]