Customs appeal u/s 129A (3) can be filed before CESTAT within three months of the communication of the order: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that an appeal under Section 129A(3) of the Customs Act must be filed within three months of the communication of the order. The case involved a dispute where the appellant had filed an appeal against a customs order after the prescribed time limit. CESTAT clarified that the three-month time frame for filing appeals is strict, and failure to adhere to this limit without sufficient grounds for delay will result in the dismissal of the appeal. The ruling reiterates the importance of adhering to statutory deadlines for filing appeals in customs cases, ensuring that disputes are resolved in a timely manner and that parties comply with procedural requirements.