https://www.taxtmi.com/caselaws?id=269836 The Tribunal held that the appeal challenging an Order-in-Appeal was not time-barred as the crucial date for calculating the limitation period under Section 128(1) of the Customs Act, 1962, is the communication date of the order, not the payment date. Referring to a Board Circular, the Tribunal set aside the initial order, remanding the case for a fresh decision on merit by the Commissioner of Customs (Appeals), emphasizing the importance of a fair hearing and keeping all issues open for consideration. en-us Mon, 31 Mar 2014 00:00:00 +0530 Wed, 23 Dec 2015 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269836 The Tribunal held that the appeal challenging an Order-in-Appeal was not time-barred as the crucial date for calculating the limitation period under Section 128(1) of the Customs Act, 1962, is the communication date of the order, not the payment date. Referring to a Board Circular, the Tribunal set aside the initial order, remanding the case for a fresh decision on merit by the Commissioner of Customs (Appeals), emphasizing the importance of a fair hearing and keeping all issues open for consideration. Case-Laws Customs Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269836