SURESH BAFNA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) The appeal preferred by the petitioner herein was dismissed by the Commissioner of Customs and Central Excise (Appeals) Goa on the ground that the appeal was barred by limitation. An appeal lies under Section 128 of the Customs Act. The limitation provided under Section 128(1) starts from the date of communication of the decision or order. Under Section-153 of the Customs Act an order or decision passed has to be served either by tendering the order or decision or by sending it by registered post to the person for whom it is intended or to his agent. The order or decision if it cannot be served in the manner as earlier set has to be done by affixing it on the notice board of the customs house.

(3.) Section 128(1) of the Customs Act, 1962 reads as under.