https://www.taxtmi.com/caselaws?id=166997 The Tribunal condoned the delay in filing the appeals by M/s. Heilgers Ltd., recognizing their bona fide efforts and the High Court's guidance. The judgment emphasized that this decision should not set a precedent for other cases. The Tribunal also clarified that the Customs Act, 1962, governs the limitation period for filing appeals, not the Limitation Act, 1963. The issue of the applicability of Section 116 of the Customs Act, 1962 to Nepal cargo was acknowledged but not conclusively ruled upon in this judgment. en-us Sat, 21 Apr 1984 00:00:00 +0530 Tue, 02 Dec 2014 18:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166997 The Tribunal condoned the delay in filing the appeals by M/s. Heilgers Ltd., recognizing their bona fide efforts and the High Court's guidance. The judgment emphasized that this decision should not set a precedent for other cases. The Tribunal also clarified that the Customs Act, 1962, governs the limitation period for filing appeals, not the Limitation Act, 1963. The issue of the applicability of Section 116 of the Customs Act, 1962 to Nepal cargo was acknowledged but not conclusively ruled upon in this judgment. Case-Laws Customs Sat, 21 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166997