https://www.taxtmi.com/caselaws?id=432037 The Tribunal set aside the Commissioner of Customs (Appeals) order, allowing the appeal due to the lack of evidence regarding the dispatch date of the Order-in-Original. The Tribunal accepted the appellant's argument that the limitation period should commence from the date of receipt of the order on 06.03.2020. Considering the Taxation Act and the Covid pandemic extension, the appeal filed on 30.12.2020 was within the limitation period. The case was remanded to the Commissioner for a decision on merits, emphasizing natural justice and adequate hearing opportunities. en-us Tue, 20 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 07:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432037 The Tribunal set aside the Commissioner of Customs (Appeals) order, allowing the appeal due to the lack of evidence regarding the dispatch date of the Order-in-Original. The Tribunal accepted the appellant's argument that the limitation period should commence from the date of receipt of the order on 06.03.2020. Considering the Taxation Act and the Covid pandemic extension, the appeal filed on 30.12.2020 was within the limitation period. The case was remanded to the Commissioner for a decision on merits, emphasizing natural justice and adequate hearing opportunities. Case-Laws Customs Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432037