https://www.taxtmi.com/caselaws?id=243128 The Tribunal allowed the appeal after accepting the appellant's explanation for a 10-day filing delay and granting the COD application. Despite jurisdictional objections raised by the Superintendent, the Tribunal deemed the impugned order relevant to the appeal, emphasizing compliance with Section 129E of the Customs Act. The Tribunal harmoniously interpreted appellate and revisionary provisions to decide on the appeal's maintainability. Directing the appellant to pre-deposit a specified amount within a timeframe, the Tribunal emphasized compliance for considering the appeal on merits, ultimately allowing the appeal through remand and disposing of the stay application accordingly. en-us Wed, 10 Apr 2013 00:00:00 +0530 Sun, 26 Jan 2014 18:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243128 The Tribunal allowed the appeal after accepting the appellant's explanation for a 10-day filing delay and granting the COD application. Despite jurisdictional objections raised by the Superintendent, the Tribunal deemed the impugned order relevant to the appeal, emphasizing compliance with Section 129E of the Customs Act. The Tribunal harmoniously interpreted appellate and revisionary provisions to decide on the appeal's maintainability. Directing the appellant to pre-deposit a specified amount within a timeframe, the Tribunal emphasized compliance for considering the appeal on merits, ultimately allowing the appeal through remand and disposing of the stay application accordingly. Case-Laws Customs Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243128