https://www.taxtmi.com/caselaws?id=375149 The appeals were allowed based on the non-compliance with the procedural requirement of issuing notices within the specified time under Section 155(2) of the Customs Act, 1962. The Tribunal held that the protection under Section 155 of the Act applies to adjudication proceedings as well. As the proceedings against the appellants were not initiated in compliance with Section 155(2), the appeals were allowed solely on this ground. en-us Tue, 15 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375149 The appeals were allowed based on the non-compliance with the procedural requirement of issuing notices within the specified time under Section 155(2) of the Customs Act, 1962. The Tribunal held that the protection under Section 155 of the Act applies to adjudication proceedings as well. As the proceedings against the appellants were not initiated in compliance with Section 155(2), the appeals were allowed solely on this ground. Case-Laws Customs Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375149