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    <title>2012 (10) TMI 347 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the dismissal of the appeal seeking waiver of pre-deposit and stay of recovery due to a perceived delay in filing. It concluded that the appellant&#039;s appeal was not time-barred as the order-in-original was presumed to be sent by post, allowing for the appeal filing within the prescribed timeline. Emphasizing compliance with procedural requirements under the Customs Act, the Tribunal remanded the appeal for further consideration by the Commissioner (Appeals) to ensure adherence to legal principles and natural justice, highlighting the importance of procedural fairness in customs matters.</description>
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    <pubDate>Mon, 03 Sep 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=217407</link>
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