https://www.taxtmi.com/caselaws?id=378208 The High Court addressed a 237-day delay in refiling the appeal under Section 130(1) of the Customs Act, 1962. The Tribunal's decision to set aside the Commissioner's order and remand the matter back to the Adjudicating Authority was challenged. Following a similar case precedent, the appeal was allowed, the Tribunal's order was set aside, and the matter was remitted back for a fresh decision in line with a Supreme Court ruling. The party was given the liberty to challenge the decision if dissatisfied, emphasizing the importance of adhering to the Supreme Court's directives. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378208 The High Court addressed a 237-day delay in refiling the appeal under Section 130(1) of the Customs Act, 1962. The Tribunal's decision to set aside the Commissioner's order and remand the matter back to the Adjudicating Authority was challenged. Following a similar case precedent, the appeal was allowed, the Tribunal's order was set aside, and the matter was remitted back for a fresh decision in line with a Supreme Court ruling. The party was given the liberty to challenge the decision if dissatisfied, emphasizing the importance of adhering to the Supreme Court's directives. Case-Laws Customs Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378208