https://www.taxtmi.com/caselaws?id=202068 The Tribunal set aside the order dismissing the appeal as time-barred, condoned the delay, and remanded the matter back to the Commissioner (Appeals) for a decision on merit after giving the appellant an opportunity to be heard. The judgment clarified the interpretation of the statutory period for filing appeals under the Customs Act, 1962, and the General Clause Act, 1987, emphasizing adherence to the extended period of limitation and providing guidance on condoning delays within permissible limits. en-us Wed, 14 Jul 2010 00:00:00 +0530 Fri, 18 Feb 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202068 The Tribunal set aside the order dismissing the appeal as time-barred, condoned the delay, and remanded the matter back to the Commissioner (Appeals) for a decision on merit after giving the appellant an opportunity to be heard. The judgment clarified the interpretation of the statutory period for filing appeals under the Customs Act, 1962, and the General Clause Act, 1987, emphasizing adherence to the extended period of limitation and providing guidance on condoning delays within permissible limits. Case-Laws Customs Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202068