1992 (12) TMI 156 - AT - Customs

Summary

The appeal was against the order of the Collector of Customs (Appeals), Delhi, dismissing the appeal due to procedural lapses. The Appellate Tribunal remanded the case, citing the need to give appellants an opportunity to rectify the defects. The Tribunal referred to a Supreme Court decision emphasizing a reasonable and liberal interpretation of provisions conferring the right of appeal. The impugned order was set aside, and the case was sent back to the Collector (Appeals) for a decision on the merits after the appellants comply with procedural requirements.