https://www.taxtmi.com/caselaws?id=396048 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) rejection based on limitation under Section 128 of the Customs Act, 1962. The appellant's appeal, filed within 60 days of actual receipt of the order for final assessment, was deemed timely. The Tribunal emphasized the importance of proper service of orders and the accurate date of receipt in calculating statutory time limits for appeals. This decision underscores the necessity of adhering to procedural requirements and ensuring parties are not disadvantaged by administrative shortcomings, emphasizing the critical role of timely and effective communication in legal processes, particularly in customs-related matters. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 19 Jun 2020 17:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396048 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) rejection based on limitation under Section 128 of the Customs Act, 1962. The appellant's appeal, filed within 60 days of actual receipt of the order for final assessment, was deemed timely. The Tribunal emphasized the importance of proper service of orders and the accurate date of receipt in calculating statutory time limits for appeals. This decision underscores the necessity of adhering to procedural requirements and ensuring parties are not disadvantaged by administrative shortcomings, emphasizing the critical role of timely and effective communication in legal processes, particularly in customs-related matters. Case-Laws Customs Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396048