https://www.taxtmi.com/caselaws?id=774290 CESTAT Chennai allowed the appeal filed beyond the 30-day condonable period under section 128 of Customs Act, 1962. The tribunal held that procedural irregularities by departmental officers cannot invalidate appellant's substantive statutory rights. Since the proper officer failed to issue a mandatory speaking order under section 17(5), the time limitation could not commence. The matter was remanded to original authority with directions to issue speaking order within 15 days after hearing the appellant, ensuring fair administration of justice. en-us Mon, 30 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774290 CESTAT Chennai allowed the appeal filed beyond the 30-day condonable period under section 128 of Customs Act, 1962. The tribunal held that procedural irregularities by departmental officers cannot invalidate appellant's substantive statutory rights. Since the proper officer failed to issue a mandatory speaking order under section 17(5), the time limitation could not commence. The matter was remanded to original authority with directions to issue speaking order within 15 days after hearing the appellant, ensuring fair administration of justice. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774290