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Customs Appellate Tribunal 2016 Customs Act (IV of 1969

2016 PTD 1847

Order in appeal
Messrs MALIK RUBBER SHEET FACTORY
Appellant
VS
DEPUTY COLLECTOR and another
Respondent

Case Laws / Head Notes / Paras

Order in appeal---Appeal was filed on 30-12-2010---Order under S. 193A(3) of Customs Act, 1969 should have been passed within 120 days from date of filing of appeal i.e. on or before 29-04-2011---Extension granted by department on 11-06-2011 was not valid as the same was extended when time for extending period stood lapsed---Department was not empowered to extend period unless a notice to importer was served.