https://www.taxtmi.com/caselaws?id=257796 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss a statutory appeal due to a delay of over five years. The Court found the Tribunal erred in not considering the petitioner's explanation for the delay caused by the department sending documents to an old address. Emphasizing proper application of the Customs Act, the Court directed the Tribunal to hear the appeal, considering the date of service or petitioner's knowledge as the delay starting point. All appeal contentions were left open for future consideration. en-us Mon, 02 Mar 2015 00:00:00 +0530 Tue, 23 Jun 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257796 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss a statutory appeal due to a delay of over five years. The Court found the Tribunal erred in not considering the petitioner's explanation for the delay caused by the department sending documents to an old address. Emphasizing proper application of the Customs Act, the Court directed the Tribunal to hear the appeal, considering the date of service or petitioner's knowledge as the delay starting point. All appeal contentions were left open for future consideration. Case-Laws Customs Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257796