Period spent prosecuting before wrong forum to be excluded while computing limitation

Kalmar India Private Limited Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that order holding appeals to be time-barred is set aside since period spent honestly and diligently by a litigant prosecuting a proceeding before a wrong forum is to be excluded while computing limitation.

Facts- The appellants are regularly importing “Spreaders RSX40″ from Malaysia classifiable under CTH 84289090. The said goods are exempted from the payment of basic Customs duty under S. No. 696 of Notification No.53/2011-Customs dated 01.07.2011. As the

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