https://www.taxtmi.com/caselaws?id=349417 The case involved issues of delay in filing appeals before the Commissioner(Appeals) due to non-receipt of speaking orders under section 17(5) of the Customs Act, 1962. The appellant argued against the time-barred appeals, citing non-receipt of speaking orders. The Commissioner(Appeals) rejected the appeals, leading to a dispute. The Tribunal emphasized the necessity of speaking orders for reassessment of Bills of Entry under section 17(5) and highlighted that the Commissioner(Appeals) lacks discretion to condone such delays. The judgment stressed the importance of speaking orders for efficacious appeals under Section 128 of the Act, emphasizing fair administrative practices and natural justice. en-us Sat, 05 Aug 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349417 The case involved issues of delay in filing appeals before the Commissioner(Appeals) due to non-receipt of speaking orders under section 17(5) of the Customs Act, 1962. The appellant argued against the time-barred appeals, citing non-receipt of speaking orders. The Commissioner(Appeals) rejected the appeals, leading to a dispute. The Tribunal emphasized the necessity of speaking orders for reassessment of Bills of Entry under section 17(5) and highlighted that the Commissioner(Appeals) lacks discretion to condone such delays. The judgment stressed the importance of speaking orders for efficacious appeals under Section 128 of the Act, emphasizing fair administrative practices and natural justice. Case-Laws Customs Sat, 05 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349417