https://www.taxtmi.com/caselaws?id=48402 Section 14 of the Limitation Act, 1963 can be invoked when an assessee has bona fide pursued an appeal before the wrong forum and later re-presents it before the Commissioner of Customs (Appeals) under Section 128 of the Customs Act, 1962. The Commissioner of Customs (Appeals), being a quasi-judicial authority, may be treated as sufficiently analogous to a court for this purpose, so the time spent before the mistaken forum may be excluded from the limitation computation. The effect is that an appeal filed after such exclusion can be treated as within time in favour of the assessee. en-us Wed, 14 Nov 2007 00:00:00 +0530 Wed, 04 Aug 2010 13:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48402 Section 14 of the Limitation Act, 1963 can be invoked when an assessee has bona fide pursued an appeal before the wrong forum and later re-presents it before the Commissioner of Customs (Appeals) under Section 128 of the Customs Act, 1962. The Commissioner of Customs (Appeals), being a quasi-judicial authority, may be treated as sufficiently analogous to a court for this purpose, so the time spent before the mistaken forum may be excluded from the limitation computation. The effect is that an appeal filed after such exclusion can be treated as within time in favour of the assessee. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48402