https://www.taxtmi.com/caselaws?id=126246 A 20-day delay in filing an appeal before the Commissioner (Appeals) was held to fall within the further condonable period under Section 128(1) of the Customs Act, 1962. The delay was treated as unintentional and sufficiently explained, and a liberal approach to limitation was applied. As a result, the delay was condoned and the matter was remanded for restoration of the appeal before the Commissioner (Appeals) and disposal on merits after granting personal hearing. en-us Mon, 02 Feb 2009 00:00:00 +0530 Sat, 03 Nov 2012 16:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126246 A 20-day delay in filing an appeal before the Commissioner (Appeals) was held to fall within the further condonable period under Section 128(1) of the Customs Act, 1962. The delay was treated as unintentional and sufficiently explained, and a liberal approach to limitation was applied. As a result, the delay was condoned and the matter was remanded for restoration of the appeal before the Commissioner (Appeals) and disposal on merits after granting personal hearing. Case-Laws Customs Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126246