https://www.taxtmi.com/caselaws?id=764294 The Tribunal set aside the rejection of the appellant's appeal, which was initially dismissed due to a delay in filing. The Tribunal found that the appellant provided a reasonable explanation for the delay, emphasizing a liberal approach to condoning delays to ensure justice on merits. The case was remanded for a fresh hearing on the merits, including the penalty imposed for late filing of the Bill of Entry, with the Commissioner (Appeals) instructed to decide the matter within three months, allowing both parties to be heard. en-us Wed, 01 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764294 The Tribunal set aside the rejection of the appellant's appeal, which was initially dismissed due to a delay in filing. The Tribunal found that the appellant provided a reasonable explanation for the delay, emphasizing a liberal approach to condoning delays to ensure justice on merits. The case was remanded for a fresh hearing on the merits, including the penalty imposed for late filing of the Bill of Entry, with the Commissioner (Appeals) instructed to decide the matter within three months, allowing both parties to be heard. Case-Laws Customs Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764294