https://www.taxtmi.com/caselaws?id=251076 The Tribunal set aside the orders rejecting the appeal by a Partnership firm for undervaluation of imported goods due to a delay in filing. Emphasizing procedural compliance, the Tribunal remanded the matter to the Commissioner (Appeals) for a fresh decision, considering the covering letter indicating two appeals were filed within the stipulated period. This case underscores the importance of authorities considering all relevant documents and circumstances before rejecting appeals based on technical grounds, ensuring justice in legal proceedings. en-us Wed, 19 Mar 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251076 The Tribunal set aside the orders rejecting the appeal by a Partnership firm for undervaluation of imported goods due to a delay in filing. Emphasizing procedural compliance, the Tribunal remanded the matter to the Commissioner (Appeals) for a fresh decision, considering the covering letter indicating two appeals were filed within the stipulated period. This case underscores the importance of authorities considering all relevant documents and circumstances before rejecting appeals based on technical grounds, ensuring justice in legal proceedings. Case-Laws Customs Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251076