https://www.taxtmi.com/caselaws?id=48402 The High Court ruled in favor of the petitioner in a case involving the computation of the period of limitation under Section 128 of the Customs Act, 1962. The Court held that Section 14 of the Limitation Act should be extended to appeals filed before the Commissioner of Customs (Appeals), considering the quasi-judicial nature of the proceedings. The matter was directed to be reconsidered by the Commissioner of Customs (Appeals) on its merits, allowing the learned CGSC to file a memo of appearance within a specified timeframe. 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 The High Court ruled in favor of the petitioner in a case involving the computation of the period of limitation under Section 128 of the Customs Act, 1962. The Court held that Section 14 of the Limitation Act should be extended to appeals filed before the Commissioner of Customs (Appeals), considering the quasi-judicial nature of the proceedings. The matter was directed to be reconsidered by the Commissioner of Customs (Appeals) on its merits, allowing the learned CGSC to file a memo of appearance within a specified timeframe. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48402