2026-VIL-1161-MAD-CU
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CUSTOMS High Court Cases

Customs – Limitation for second appeal before CESTAT – Date of service of first appellate order – Section 37C of Customs Act, 1962 – No order was received after the hearing of the first appeals. On enquiry, a copy of the order rejecting the appeals was furnished to the Appellant on 31.03.2025. The Appellant filed second appeals before the CESTAT on 03.06.2025, reckoning the date of service as 31.03.2025. The CESTAT dismissed the appeals as barred by limitation. The Revenue contended that the DIN on the order showed that it was uploaded on the portal – Whether the date of service of the first appellate order is to be reckoned from the date of the order or from 31.03.2025, and whether the second appeals were barred by limitation – HELD – The Revenue produced no evidence that the order was served electronically or uploaded on the portal. The DIN is only an authentication of the order, and nothing can be inferred from it about service. Section 37C requires service of an order by registered post or speed post with acknowledgement due. The reply under the Right to Information Act showed that the order was dispatched by speed post, with no mention of any acknowledgement being sought, which is contrary to Section 37C. The date of service is therefore 31.03.2025, and the appeals filed on 03.06.2025 are within time – The dismissal by the CESTAT is incorrect, its orders are quashed, and the appeals are allowed - Customs – Limitation for first appeal – Last day falling on a Sunday – Section 4 of the Limitation Act – The Appellant filed first appeals against the orders-in-original, taking the benefit of the extension of time granted by the Supreme Court. The last day fell on a Sunday, and the appeals were filed on the next working day. The first appellate authority rejected the appeals on the ground that no relaxation in time could be given beyond the period fixed under the statute or by the Supreme Court – Whether the first appeals filed on the first working day after the last day, which fell on a Sunday, are maintainable – HELD – Since the last day fell on a Sunday, Section 4 of the Limitation Act applies. Relying on the decision of the Uttarakhand High Court, the appeals instituted on the first working day thereafter are maintainable. As the Appellant had not been heard on merits at either stage, the matter requires adjudication on merits – The orders of the CESTAT are quashed, the matters are remanded to the first appellate authority for adjudication in accordance with law, and the appeals are allowed.
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