https://www.taxtmi.com/caselaws?id=426093 The Member(Judicial) allowed the appeal by way of remand, condoning the delay in filing the appeal before the First Appellate Authority and remanding the matter for a decision on the merits. The Appellant's reasons for the delay, including arbitrary value enhancement and the absence of the Director during duty payment, were considered valid. The judgment emphasized granting a reasonable opportunity of hearing to the Appellant and keeping all issues open for both parties to present evidence. en-us Fri, 22 Jul 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426093 The Member(Judicial) allowed the appeal by way of remand, condoning the delay in filing the appeal before the First Appellate Authority and remanding the matter for a decision on the merits. The Appellant's reasons for the delay, including arbitrary value enhancement and the absence of the Director during duty payment, were considered valid. The judgment emphasized granting a reasonable opportunity of hearing to the Appellant and keeping all issues open for both parties to present evidence. Case-Laws Customs Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426093