https://www.taxtmi.com/caselaws?id=212266 The Commissioner of Customs (Appeals) dismissed the appeals due to a 468-day delay, beyond the 30-day limit for condonation, despite the appellant's arguments of being unaware of proceedings and the impugned dues being unfounded. The Tribunal emphasized determining the actual date of receipt of the order to establish the limitation period, remanding the matter for further assessment by the Commissioner (Appeals). The focus was on factual determination of receipt date rather than the Commissioner's power to condone delays, highlighting the need for accurate timing in filing appeals. en-us Fri, 27 May 2011 00:00:00 +0530 Thu, 12 Apr 2012 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212266 The Commissioner of Customs (Appeals) dismissed the appeals due to a 468-day delay, beyond the 30-day limit for condonation, despite the appellant's arguments of being unaware of proceedings and the impugned dues being unfounded. The Tribunal emphasized determining the actual date of receipt of the order to establish the limitation period, remanding the matter for further assessment by the Commissioner (Appeals). The focus was on factual determination of receipt date rather than the Commissioner's power to condone delays, highlighting the need for accurate timing in filing appeals. Case-Laws Customs Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212266