https://www.taxtmi.com/caselaws?id=792886 Rejection of customs appeals as time-barred under Section 128 of the Customs Act could not be sustained where the Commissioner (Appeals) did not record or verify the actual date of communication of the Orders-in-Original, which is the starting point for limitation. The delay was computed mechanically, without working or reasoning, and the appellant's claim that the appeals were within the condonable period was not examined. As the record before the Tribunal was incomplete on the communication date and limitation computation, the matter was remanded for fresh determination of the limitation issue and, if delay is condonable, decision on merits. en-us Tue, 02 Jun 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792886 Rejection of customs appeals as time-barred under Section 128 of the Customs Act could not be sustained where the Commissioner (Appeals) did not record or verify the actual date of communication of the Orders-in-Original, which is the starting point for limitation. The delay was computed mechanically, without working or reasoning, and the appellant's claim that the appeals were within the condonable period was not examined. As the record before the Tribunal was incomplete on the communication date and limitation computation, the matter was remanded for fresh determination of the limitation issue and, if delay is condonable, decision on merits. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792886