https://www.taxtmi.com/caselaws?id=246863 The court disposed of the petition challenging a customs order, emphasizing the appealability of the impugned order and instructing the petitioner to follow the proper appeal procedure. It highlighted the importance of considering statutory provisions in assessments and clarified that guidelines are supplementary to legal requirements, not replacements. The court directed the petitioner to file an appeal and noted that if the appeal faced a limitation issue, the condonation of delay would be considered sympathetically, with a decision on the appeal's merits within 15 days of filing the condonation application. en-us Thu, 31 Oct 2013 00:00:00 +0530 Thu, 24 Apr 2014 10:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246863 The court disposed of the petition challenging a customs order, emphasizing the appealability of the impugned order and instructing the petitioner to follow the proper appeal procedure. It highlighted the importance of considering statutory provisions in assessments and clarified that guidelines are supplementary to legal requirements, not replacements. The court directed the petitioner to file an appeal and noted that if the appeal faced a limitation issue, the condonation of delay would be considered sympathetically, with a decision on the appeal's merits within 15 days of filing the condonation application. Case-Laws Customs Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246863