Section 18(1) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(1)Subject to the other provisions of this Act, every appeal to the Appellate Tribunal under this Act shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person aggrieved by the decision or order or to the Collector of Central Excise or the Collector of Customs as the case may be.
