https://www.taxtmi.com/highlights?id=101866 Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order. en-us Mon, 20 Jul 2026 09:37:28 +0530 Mon, 20 Jul 2026 09:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101866 Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order. Highlights Customs Mon, 20 Jul 2026 09:37:28 +0530 https://www.taxtmi.com/highlights?id=101866