https://www.taxtmi.com/caselaws?id=258968 Time spent in bona fide and diligent prosecution before a forum later found to lack jurisdiction may be excluded from limitation by applying the equitable principles underlying Section 14 of the Limitation Act, including in customs appellate proceedings. A statutory amendment shortening a limitation period generally operates procedurally, but cannot defeat a vested right of appeal that accrued under the earlier, longer period. For an appeal against an order predating the amendment, exclusion of the abortive proceedings may preserve the remaining period available under the former limitation regime. The appeal should therefore be considered on merits rather than rejected as time-barred. en-us Thu, 23 Apr 2015 00:00:00 +0530 Fri, 06 Feb 2026 14:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258968 Time spent in bona fide and diligent prosecution before a forum later found to lack jurisdiction may be excluded from limitation by applying the equitable principles underlying Section 14 of the Limitation Act, including in customs appellate proceedings. A statutory amendment shortening a limitation period generally operates procedurally, but cannot defeat a vested right of appeal that accrued under the earlier, longer period. For an appeal against an order predating the amendment, exclusion of the abortive proceedings may preserve the remaining period available under the former limitation regime. The appeal should therefore be considered on merits rather than rejected as time-barred. Case-Laws Customs Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258968