https://www.taxtmi.com/caselaws?id=54401 The Tribunal dismissed the appeal filed by M/s. Max India Ltd., ruling it time-barred under Section 128 of the Customs Act. The Tribunal determined that the duty paid under protest did not exempt the Appellants from the obligation to file an appeal within the statutory time limit against the enhanced assessable value. The Tribunal emphasized that the requirement for a speaking order did not negate the time limitation for filing appeals, reinforcing the necessity of adhering to statutory deadlines in customs matters. en-us Fri, 18 Mar 2005 00:00:00 +0530 Tue, 21 May 2024 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54401 The Tribunal dismissed the appeal filed by M/s. Max India Ltd., ruling it time-barred under Section 128 of the Customs Act. The Tribunal determined that the duty paid under protest did not exempt the Appellants from the obligation to file an appeal within the statutory time limit against the enhanced assessable value. The Tribunal emphasized that the requirement for a speaking order did not negate the time limitation for filing appeals, reinforcing the necessity of adhering to statutory deadlines in customs matters. Case-Laws Customs Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54401