https://www.taxtmi.com/caselaws?id=46277 The Court set aside CEGAT's order and condoned the delay in the appeal filing under Section 129A(3) of the Customs Act, 1962, emphasizing substantial justice principles. The Petitioner's arguments on the pay loader's status were allowed for consideration, ensuring a fair opportunity for presenting its case. The Court directed the restored appeal to be decided within six months, acknowledging the need for liberal construction to advance substantial justice and the importance of addressing all relevant submissions during the appeal process. en-us Wed, 05 Jun 2002 00:00:00 +0530 Fri, 16 Jul 2010 19:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46277 The Court set aside CEGAT's order and condoned the delay in the appeal filing under Section 129A(3) of the Customs Act, 1962, emphasizing substantial justice principles. The Petitioner's arguments on the pay loader's status were allowed for consideration, ensuring a fair opportunity for presenting its case. The Court directed the restored appeal to be decided within six months, acknowledging the need for liberal construction to advance substantial justice and the importance of addressing all relevant submissions during the appeal process. Case-Laws Customs Wed, 05 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46277