https://www.taxtmi.com/caselaws?id=796994 Limitation for customs appeals may exclude time spent pursuing refund and amendment proceedings where the importer acted diligently under binding jurisdictional law that treated refund as an independent remedy. A subsequent requirement to modify the assessment before seeking refund created transitional circumstances supporting application of principles underlying limitation-law exclusion. The period up to 02.06.2020 was treated as excludable, and statutory time extensions further preserved appeals filed on 31.08.2020. Separately, an appeal filed within twenty-eight days of the out-of-charge date fell within the prescribed customs appeal period. Limitation objections therefore did not prevent merits adjudication of the restored matters. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796994 Limitation for customs appeals may exclude time spent pursuing refund and amendment proceedings where the importer acted diligently under binding jurisdictional law that treated refund as an independent remedy. A subsequent requirement to modify the assessment before seeking refund created transitional circumstances supporting application of principles underlying limitation-law exclusion. The period up to 02.06.2020 was treated as excludable, and statutory time extensions further preserved appeals filed on 31.08.2020. Separately, an appeal filed within twenty-eight days of the out-of-charge date fell within the prescribed customs appeal period. Limitation objections therefore did not prevent merits adjudication of the restored matters. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796994