https://www.taxtmi.com/caselaws?id=236706 The Tribunal ruled in favor of the appellant, setting aside the time-barred dismissal under Section 128 of the Customs Act, 1962. It held that time spent in litigation before the High Court was excludable under Section 14 of the Limitation Act for calculating the appeal filing period. Citing the precedent in M/s. Vijay Brothers, the Tribunal distinguished other cases and directed the appellant to file an appeal within four weeks. The matter was remanded to the Commissioner (Appeals) for consideration on its merits. en-us Tue, 30 Oct 2012 00:00:00 +0530 Thu, 05 Sep 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236706 The Tribunal ruled in favor of the appellant, setting aside the time-barred dismissal under Section 128 of the Customs Act, 1962. It held that time spent in litigation before the High Court was excludable under Section 14 of the Limitation Act for calculating the appeal filing period. Citing the precedent in M/s. Vijay Brothers, the Tribunal distinguished other cases and directed the appellant to file an appeal within four weeks. The matter was remanded to the Commissioner (Appeals) for consideration on its merits. Case-Laws Customs Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236706