https://www.taxtmi.com/caselaws?id=374979 The appeal was filed against the rejection order due to non-compliance with Customs Act provisions. The appellant imported goods at a higher duty rate, later seeking a refund. The appeal was dismissed as time-barred, but the Tribunal found it was filed on time, criticizing the literal interpretation of the forwarding letter. The Department acknowledged the correct filing date, leading to the order being set aside. The case was remanded for a decision on merits, emphasizing adherence to natural justice principles. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374979 The appeal was filed against the rejection order due to non-compliance with Customs Act provisions. The appellant imported goods at a higher duty rate, later seeking a refund. The appeal was dismissed as time-barred, but the Tribunal found it was filed on time, criticizing the literal interpretation of the forwarding letter. The Department acknowledged the correct filing date, leading to the order being set aside. The case was remanded for a decision on merits, emphasizing adherence to natural justice principles. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374979