https://www.taxtmi.com/caselaws?id=203611 The Tribunal set aside the Commissioner(Appeals)'s dismissal of an appeal as time-barred, emphasizing the Superintendent's letter was a recovery notice, not an appealable order. The appeal, challenging a differential duty, was filed within the time limit once the assessed Bill of Entry was provided. The case clarifies the necessity of providing the assessee with the assessment order for appeal filing, ensuring fair treatment and highlighting procedural requirements in customs appeals. The matter was remanded for a decision on merit by the Commissioner(Appeals), emphasizing the importance of timely and proper documentation for effective assessment challenges. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 11 Nov 2013 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203611 The Tribunal set aside the Commissioner(Appeals)'s dismissal of an appeal as time-barred, emphasizing the Superintendent's letter was a recovery notice, not an appealable order. The appeal, challenging a differential duty, was filed within the time limit once the assessed Bill of Entry was provided. The case clarifies the necessity of providing the assessee with the assessment order for appeal filing, ensuring fair treatment and highlighting procedural requirements in customs appeals. The matter was remanded for a decision on merit by the Commissioner(Appeals), emphasizing the importance of timely and proper documentation for effective assessment challenges. Case-Laws Customs Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203611