https://www.taxtmi.com/caselaws?id=40868 The judgment focused on the refund of customs duty for missing imported goods and the appeal process under Section 128 of the Customs Act, 1962. It stressed the need for a satisfactory explanation for the delay in filing the appeal and emphasized proper consideration of the circumstances leading to the delay. The impugned order was quashed, and the appeal was directed to be heard on its merits by the Appellate Collector of Customs, Bombay. en-us Tue, 21 Oct 1980 00:00:00 +0530 Sat, 15 May 2010 13:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40868 The judgment focused on the refund of customs duty for missing imported goods and the appeal process under Section 128 of the Customs Act, 1962. It stressed the need for a satisfactory explanation for the delay in filing the appeal and emphasized proper consideration of the circumstances leading to the delay. The impugned order was quashed, and the appeal was directed to be heard on its merits by the Appellate Collector of Customs, Bombay. Case-Laws Customs Tue, 21 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40868