https://www.taxtmi.com/caselaws?id=329393 The appeal challenging a penalty imposed by the Commissioner of Customs was dismissed by the Judicial Member. The appellant claimed to have received the order late, but verification confirmed timely receipt. Despite arguments on appeal limitation and case law applicability, the Judicial Member found the appeal time-barred after over 19 years without seeking condonation. The deemed service of the order was upheld, leading to the dismissal as the cited law by the appellant was deemed inapplicable, while the law cited by the AR aligned with the facts. en-us Tue, 28 Jun 2016 00:00:00 +0530 Thu, 30 Jun 2016 18:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329393 The appeal challenging a penalty imposed by the Commissioner of Customs was dismissed by the Judicial Member. The appellant claimed to have received the order late, but verification confirmed timely receipt. Despite arguments on appeal limitation and case law applicability, the Judicial Member found the appeal time-barred after over 19 years without seeking condonation. The deemed service of the order was upheld, leading to the dismissal as the cited law by the appellant was deemed inapplicable, while the law cited by the AR aligned with the facts. Case-Laws Customs Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329393