https://www.taxtmi.com/caselaws?id=101487 The Tribunal upheld the decision of the Commissioner (Appeals) to dismiss the appeals by M/s. HMT Ltd. as time-barred under Section 128 of the Customs Act, 1962. Despite the appellant's argument invoking Section 14 of the Limitation Act to exclude time spent before the wrong forum, the Tribunal emphasized the statutory limitations and the absence of specific case law linking Section 14 to the Customs Act. Citing precedents, including Supreme Court judgments, the Tribunal affirmed that statutory authorities must adhere to prescribed time limits, leading to the dismissal of the appeals. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101487 The Tribunal upheld the decision of the Commissioner (Appeals) to dismiss the appeals by M/s. HMT Ltd. as time-barred under Section 128 of the Customs Act, 1962. Despite the appellant's argument invoking Section 14 of the Limitation Act to exclude time spent before the wrong forum, the Tribunal emphasized the statutory limitations and the absence of specific case law linking Section 14 to the Customs Act. Citing precedents, including Supreme Court judgments, the Tribunal affirmed that statutory authorities must adhere to prescribed time limits, leading to the dismissal of the appeals. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101487