https://www.taxtmi.com/caselaws?id=791081 Rule 23 permits additional evidence where documents are necessary to decide an appeal, sufficient cause exists, or the interests of justice require their production. Rejection based only on delayed filing without applying that test may constitute an apparent error on the record. Where that procedural error affects disposal of the appeal, rectification powers under the Customs Act may extend to recalling both the refusal of additional evidence and the consequential final order, followed by fresh consideration of the appeal. en-us Thu, 30 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791081 Rule 23 permits additional evidence where documents are necessary to decide an appeal, sufficient cause exists, or the interests of justice require their production. Rejection based only on delayed filing without applying that test may constitute an apparent error on the record. Where that procedural error affects disposal of the appeal, rectification powers under the Customs Act may extend to recalling both the refusal of additional evidence and the consequential final order, followed by fresh consideration of the appeal. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791081