https://www.taxtmi.com/highlights?id=90189 The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice. en-us Mon, 07 Jul 2025 08:42:46 +0530 Mon, 07 Jul 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90189 The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice. Highlights Customs Mon, 07 Jul 2025 08:42:46 +0530 https://www.taxtmi.com/highlights?id=90189