Limitation for customs appeals against Bill of Entry assessments...

Limitation for customs appeals against Bill of Entry assessments may exclude time spent bona fide pursuing a refund remedy and seeking amendment where that remedy was available under the then-binding jurisdictional law. Time before filing the refund application is not automatically excluded merely because it preceded an original proceeding, but subsequent time spent pursuing that remedy may be excluded under principles underlying Section 14 of the Limitation Act. Statutory relaxation of the appeal period then applies to appeals filed within the extended period. An appeal filed within the prescribed period cannot be rejected as time-barred. Restored appeals proceed on merits, with classification remaining open.