https://www.taxtmi.com/caselaws?id=122743 The Tribunal recalled the impugned order dismissing the appellant's appeal based on a nine-year delay in filing before the Commissioner (Appeals). The delay was attributed to the appellant facing criminal prosecution under the Customs Act, 1962. The High Court of Judicature at Bombay had condoned the delay and directed the Tribunal to hear the appeal on its merits. The Tribunal, after considering the circumstances, recalled the order, allowing the appeal to proceed on its merits without referral back to the Commissioner (Appeals). The appellant's appeal was reinstated for proper consideration as directed by the High Court. en-us Tue, 14 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122743 The Tribunal recalled the impugned order dismissing the appellant's appeal based on a nine-year delay in filing before the Commissioner (Appeals). The delay was attributed to the appellant facing criminal prosecution under the Customs Act, 1962. The High Court of Judicature at Bombay had condoned the delay and directed the Tribunal to hear the appeal on its merits. The Tribunal, after considering the circumstances, recalled the order, allowing the appeal to proceed on its merits without referral back to the Commissioner (Appeals). The appellant's appeal was reinstated for proper consideration as directed by the High Court. Case-Laws Customs Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122743