https://www.taxtmi.com/caselaws?id=378209 The Punjab and Haryana High Court condoned a 248-day delay in refiling the appeal under Section 130(1) of the Customs Act, 1962. The appeal by the revenue challenged the order setting aside the Commissioner's decision and remitting the matter back to the Adjudicating Authority. The case involved undervaluation of imported goods and evasion of customs duty. Following a previous judgment on a similar matter, the High Court set aside the Tribunal's order, remitting the case back for a decision on merits post the Supreme Court's decision. The judgment emphasized adherence to legal precedents and fair opportunities for recourse. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378209 The Punjab and Haryana High Court condoned a 248-day delay in refiling the appeal under Section 130(1) of the Customs Act, 1962. The appeal by the revenue challenged the order setting aside the Commissioner's decision and remitting the matter back to the Adjudicating Authority. The case involved undervaluation of imported goods and evasion of customs duty. Following a previous judgment on a similar matter, the High Court set aside the Tribunal's order, remitting the case back for a decision on merits post the Supreme Court's decision. The judgment emphasized adherence to legal precedents and fair opportunities for recourse. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378209