https://www.taxtmi.com/caselaws?id=384401 The Tribunal upheld the order passed by the Commissioner (Appeals), dismissing the Revenue's appeal. The case involved import of dietary supplements, with the Revenue contesting the time limitation of the importer's appeal. The Tribunal found the delay in filing the appeal was justified due to the Department's delivery discrepancy, as the Order-in-Original was sent to the wrong address. As the Department failed to prove timely delivery or object to the delay during the appeal process, the Tribunal upheld the Commissioner's decision to condone the delay and allow the importer's appeal. en-us Thu, 01 Aug 2019 00:00:00 +0530 Tue, 13 Aug 2019 13:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384401 The Tribunal upheld the order passed by the Commissioner (Appeals), dismissing the Revenue's appeal. The case involved import of dietary supplements, with the Revenue contesting the time limitation of the importer's appeal. The Tribunal found the delay in filing the appeal was justified due to the Department's delivery discrepancy, as the Order-in-Original was sent to the wrong address. As the Department failed to prove timely delivery or object to the delay during the appeal process, the Tribunal upheld the Commissioner's decision to condone the delay and allow the importer's appeal. Case-Laws Customs Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384401