https://www.taxtmi.com/caselaws?id=119477 The appeal challenging the order-in-appeal upholding confiscation of goods and penalty imposition was rejected due to limitations and merits. The appellant, a semi-literate individual, was unaware of the filing time limit. The court recognized the lack of clarity in the order-in-original and the advocate's oversight in not seeking condonation of delay. The appeal was allowed, remanding the case for fresh consideration on merits, emphasizing fairness and balancing procedural requirements with the appellant's circumstances. en-us Tue, 07 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 13:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119477 The appeal challenging the order-in-appeal upholding confiscation of goods and penalty imposition was rejected due to limitations and merits. The appellant, a semi-literate individual, was unaware of the filing time limit. The court recognized the lack of clarity in the order-in-original and the advocate's oversight in not seeking condonation of delay. The appeal was allowed, remanding the case for fresh consideration on merits, emphasizing fairness and balancing procedural requirements with the appellant's circumstances. Case-Laws Customs Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119477