https://www.taxtmi.com/caselaws?id=408963 The Tribunal allowed the appeals, setting aside the rejection of the appellant's request for re-assessment of Bills-of-Entry under Section 149 of the Customs Act. It held that the appellant's appeal was not time-barred due to the extended limitation period caused by the Covid-19 pandemic. The matter was remanded to the Adjudicating Authority/Proper Officer for verification of the appellant's claim and issuance of a speaking order, providing the appellant with reasonable opportunities. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408963 The Tribunal allowed the appeals, setting aside the rejection of the appellant's request for re-assessment of Bills-of-Entry under Section 149 of the Customs Act. It held that the appellant's appeal was not time-barred due to the extended limitation period caused by the Covid-19 pandemic. The matter was remanded to the Adjudicating Authority/Proper Officer for verification of the appellant's claim and issuance of a speaking order, providing the appellant with reasonable opportunities. Case-Laws Customs Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408963