Allowing the petition the Court held that 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. \u00a0Relied on various case laws on the subject . On facts\u00a0 the court held that\u00a0 the limitation period of three months which commenced on 8.12.2019 had expired on 18.03.2020. Accordingly the writ was allowed and\u00a0 directed to release the goods seized . WP-ASDB-LD-VC-237 OF 2020 dt 15-9-2020)<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs Act ,1962 <\/p>\n
S. 129A :Appeal -Appellate Tribunal – Limitation \u2013 The period of
\nlimitation 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 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-13020","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3o0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13020"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13020\/revisions"}],"predecessor-version":[{"id":21990,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13020\/revisions\/21990"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}