https://www.taxtmi.com/caselaws?id=82241 The Tribunal dismissed the Department's appeals against the Collector's order due to a significant delay of 400 days in filing, without a valid reason for condonation. The Tribunal upheld the validity of the communication of the impugned order, sent by Registered post, based on the presumption of receipt. It found that the Collector (Appeals) exceeded jurisdiction by addressing Customs matters under the Gold (Control) Act, which had already been confirmed by the Tribunal. The appeals were deemed not maintainable due to procedural failures and jurisdictional issues. en-us Mon, 21 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82241 The Tribunal dismissed the Department's appeals against the Collector's order due to a significant delay of 400 days in filing, without a valid reason for condonation. The Tribunal upheld the validity of the communication of the impugned order, sent by Registered post, based on the presumption of receipt. It found that the Collector (Appeals) exceeded jurisdiction by addressing Customs matters under the Gold (Control) Act, which had already been confirmed by the Tribunal. The appeals were deemed not maintainable due to procedural failures and jurisdictional issues. Case-Laws Customs Mon, 21 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82241