https://www.taxtmi.com/caselaws?id=116618 The Tribunal allowed the appeal in remand, finding that the appellant had filed the appeal within the limitation period despite an address discrepancy. The Commissioner of Customs had dismissed the appeal as time-barred due to the incorrect address, but the Tribunal determined that the appellant had acted diligently and the appeal had reached the correct authority on time. The matter was remanded back to the Commissioner of Customs (Appeals) for a decision on the merits, emphasizing the significance of procedural accuracy in appeal filings and the need for authorities to consider such discrepancies before dismissing appeals. en-us Fri, 30 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 12:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116618 The Tribunal allowed the appeal in remand, finding that the appellant had filed the appeal within the limitation period despite an address discrepancy. The Commissioner of Customs had dismissed the appeal as time-barred due to the incorrect address, but the Tribunal determined that the appellant had acted diligently and the appeal had reached the correct authority on time. The matter was remanded back to the Commissioner of Customs (Appeals) for a decision on the merits, emphasizing the significance of procedural accuracy in appeal filings and the need for authorities to consider such discrepancies before dismissing appeals. Case-Laws Customs Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116618