1997 (8) TMI 248 - AT - Customs

Summary

The appeal was filed against a Customs order dismissing it as time-barred. The appellants argued that they were not served the enforcement order and filed the appeal promptly upon learning about it. The Commissioner's decision was based on the assumption of proper service, but no evidence of delivery was found. CEGAT set aside the order, citing the importance of substantial justice over technicalities, and remanded the case for a new decision with a hearing for the appellants.