https://www.taxtmi.com/caselaws?id=119800 The Tribunal dismissed the appeals as time-barred due to a delay in filing, but granted waiver of pre-deposit and stay of recovery concerning the duty amounts. The appellant's challenge under Section 128 of the Customs Act was based on the actual date of receipt of the Orders-in-Original. The Tribunal reserved judgment pending feedback from the Commissionerate and scheduled a final hearing for the appeals. Additionally, the Tribunal accepted the opinion of the amicus curie that duty liability does not devolve on legal heirs under the Central Excise Act, leading to the waiver of pre-deposit and stay of recovery. en-us Wed, 05 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119800 The Tribunal dismissed the appeals as time-barred due to a delay in filing, but granted waiver of pre-deposit and stay of recovery concerning the duty amounts. The appellant's challenge under Section 128 of the Customs Act was based on the actual date of receipt of the Orders-in-Original. The Tribunal reserved judgment pending feedback from the Commissionerate and scheduled a final hearing for the appeals. Additionally, the Tribunal accepted the opinion of the amicus curie that duty liability does not devolve on legal heirs under the Central Excise Act, leading to the waiver of pre-deposit and stay of recovery. Case-Laws Customs Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119800