https://www.taxtmi.com/caselaws?id=125818 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the appeal as time-barred due to the appellant filing beyond the statutory period under Section 128 of the Customs Act. Additionally, the Tribunal affirmed the validity of service of the order-in-original under Section 153 of the Customs Act, emphasizing the legal requirement of timely appeals and establishing that service by registered post constitutes legal service. The case outcome highlighted the significance of adhering to statutory provisions and legal principles, resulting in the dismissal of the appeal. en-us Thu, 22 Jan 2009 00:00:00 +0530 Wed, 02 Aug 2017 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125818 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the appeal as time-barred due to the appellant filing beyond the statutory period under Section 128 of the Customs Act. Additionally, the Tribunal affirmed the validity of service of the order-in-original under Section 153 of the Customs Act, emphasizing the legal requirement of timely appeals and establishing that service by registered post constitutes legal service. The case outcome highlighted the significance of adhering to statutory provisions and legal principles, resulting in the dismissal of the appeal. Case-Laws Customs Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125818