https://www.taxtmi.com/caselaws?id=355777 The High Court partially allowed the appeal under Section 130A of the Customs Act, 1962, remanding the case to the Tribunal for further examination on the limitation period and related issues. The Court emphasized procedural aspects, directing the Tribunal to reevaluate the appeal's validity based on factual and legal considerations. The decision highlighted the need for a thorough review of the case's peculiar factual matrix, focusing on the communication of the impugned order and adherence to prescribed timelines. en-us Thu, 01 Feb 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355777 The High Court partially allowed the appeal under Section 130A of the Customs Act, 1962, remanding the case to the Tribunal for further examination on the limitation period and related issues. The Court emphasized procedural aspects, directing the Tribunal to reevaluate the appeal's validity based on factual and legal considerations. The decision highlighted the need for a thorough review of the case's peculiar factual matrix, focusing on the communication of the impugned order and adherence to prescribed timelines. Case-Laws Customs Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355777