https://www.taxtmi.com/caselaws?id=171201 The court held that Section 14 of the Limitation Act, 1963 applies to proceedings under the Customs Act, 1962, allowing the exclusion of time spent in pursuing remedies under Articles 226/227 of the Constitution. The Commissioner (Appeals) under the Customs Act, 1962, was deemed a 'Court' under Section 14. Consequently, the writ petition was granted, the challenged order of 27-11-2013 was annulled, and the case was remanded for the appellate authority to adjudicate the appeal on its merits in compliance with the law. en-us Tue, 30 Sep 2014 00:00:00 +0530 Tue, 09 Jun 2015 17:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171201 The court held that Section 14 of the Limitation Act, 1963 applies to proceedings under the Customs Act, 1962, allowing the exclusion of time spent in pursuing remedies under Articles 226/227 of the Constitution. The Commissioner (Appeals) under the Customs Act, 1962, was deemed a 'Court' under Section 14. Consequently, the writ petition was granted, the challenged order of 27-11-2013 was annulled, and the case was remanded for the appellate authority to adjudicate the appeal on its merits in compliance with the law. Case-Laws Customs Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171201