https://www.taxtmi.com/caselaws?id=399369 The Tribunal ruled in favor of the Department, holding that the appeal was timely filed within the one-month period allowed under section 129D(4) of the Customs Act, 1962. The Tribunal emphasized that the provisions of section 129D, not section 129A, were applicable in this case, as the appeal was filed within a month of the Committee's decision. The decision clarified the distinction between the timelines prescribed under the two sections and indicated that the merits of the order would be addressed during the appeal hearing. en-us Fri, 11 Sep 2020 00:00:00 +0530 Fri, 09 Oct 2020 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399369 The Tribunal ruled in favor of the Department, holding that the appeal was timely filed within the one-month period allowed under section 129D(4) of the Customs Act, 1962. The Tribunal emphasized that the provisions of section 129D, not section 129A, were applicable in this case, as the appeal was filed within a month of the Committee's decision. The decision clarified the distinction between the timelines prescribed under the two sections and indicated that the merits of the order would be addressed during the appeal hearing. Case-Laws Customs Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399369