https://www.taxtmi.com/caselaws?id=74447 The Tribunal condoned the delay in filing the appeal due to illness, allowing the appeal to proceed. Communication of the order-in-original to the Custom House clearing agent, authorized by the appellants, was deemed valid. As the agent received the order, responsibility for informing the appellants rested with them. Consequently, the appeal was rejected as time-barred by the Collector of Customs (Appeals), and the Tribunal upheld this decision, dismissing the appeal in line with the Customs Act provisions. en-us Tue, 30 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74447 The Tribunal condoned the delay in filing the appeal due to illness, allowing the appeal to proceed. Communication of the order-in-original to the Custom House clearing agent, authorized by the appellants, was deemed valid. As the agent received the order, responsibility for informing the appellants rested with them. Consequently, the appeal was rejected as time-barred by the Collector of Customs (Appeals), and the Tribunal upheld this decision, dismissing the appeal in line with the Customs Act provisions. Case-Laws Customs Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74447