|Custom, Excise & Service Tax Tribunal
Customs Appeal Limitation | Date of Communication Must Be Determined Before Rejecting on Time-Barred Grounds: CESTAT Chennai
CESTAT Chennai has ruled that rejecting customs appeals solely on limitation grounds without ascertaining the exact date of communication of the original order violates natural justice. This sets a binding precedent for appellate authorities to examine procedural fairness before dismissing appeals, protecting appellants from arbitrary time-bar rejections based on incomplete records.