https://www.taxtmi.com/caselaws?id=776753 CESTAT-Ahmedabad (AT) allowed the appeal by remand, holding the Commissioner (Appeals) erred in finding the appeal time-barred. Reassessment had been paid under protest and the department failed to prove the importer agreed in writing without protest. The tribunal directed that the date the party received the speaking order, as claimed, be treated as the date of communication and ordered the Commissioner (Appeals) to hear the appeal. The tribunal gave weight to a later High Court decision on similar issues and remanded the matter for fresh consideration. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 14:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776753 CESTAT-Ahmedabad (AT) allowed the appeal by remand, holding the Commissioner (Appeals) erred in finding the appeal time-barred. Reassessment had been paid under protest and the department failed to prove the importer agreed in writing without protest. The tribunal directed that the date the party received the speaking order, as claimed, be treated as the date of communication and ordered the Commissioner (Appeals) to hear the appeal. The tribunal gave weight to a later High Court decision on similar issues and remanded the matter for fresh consideration. Case-Laws Customs Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776753