https://www.taxtmi.com/caselaws?id=385311 The Tribunal ruled in favor of the appellant, owner of a seized vehicle in a gold smuggling case, allowing the appeal against the time-barred Order-in-Original. Despite the delay in filing the appeal due to pursuing it before the wrong authority, the Tribunal excluded this time from the limitation calculation, following legal precedents. The case was remanded to the Commissioner (Appeals) for a fresh consideration on the merits, recognizing the appellant's right to contest for the release of the vehicle. en-us Fri, 28 Jun 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385311 The Tribunal ruled in favor of the appellant, owner of a seized vehicle in a gold smuggling case, allowing the appeal against the time-barred Order-in-Original. Despite the delay in filing the appeal due to pursuing it before the wrong authority, the Tribunal excluded this time from the limitation calculation, following legal precedents. The case was remanded to the Commissioner (Appeals) for a fresh consideration on the merits, recognizing the appellant's right to contest for the release of the vehicle. Case-Laws Customs Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385311