https://www.taxtmi.com/caselaws?id=442348 The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner (Appeals) to decide the issue afresh on merits. The delay in filing the appeal was condoned due to the appellant's sufficient reasons, falling within the extended 30-day period under the Customs Act. The matter was remanded for further consideration. en-us Fri, 21 Jul 2023 00:00:00 +0530 Wed, 30 Aug 2023 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442348 The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner (Appeals) to decide the issue afresh on merits. The delay in filing the appeal was condoned due to the appellant's sufficient reasons, falling within the extended 30-day period under the Customs Act. The matter was remanded for further consideration. Case-Laws Customs Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442348