Limitation Act, 1963 - s. 14 -Applicability and scope of - To the proceedings before Tribunal - Held: s. 14 is applicable to the suits, appeals and applications filed beforethe Court and not before quasi-judicial bodies - However,even wheres. 14 may not apply, the principles on which s. 14 is based i.e. the principles which advance the cause of justice, would nevertheless apply- The principle of s.14 would, therefore, apply to exclude time taken in prosecuting proceedings which are bonafide and pursued with due diligence - Even prior to the institution of a particular proceeding, time taken in steps taken for prosecuting such proceedings should a/so be excluded- In the present case,limitation as provided uls. 128 of Customs Act being not a complete code by itself, the prnciples contained in s. 14 would apply- In the facts of the case, the period of pursuing remedy by the appellant before the wrong forum, ought to be excluded - Matter remanded to the Commissioner(Appeals) - Customs Act, 1962 - s. 128.Customs Act, 1962 - s. 128 - Limitation period under-Whether pre-amendment or post-amendment in 2001,applicable in the facts of the present'case - Held: Periods of limitation are procedural in nature and would ordinarily be applied retrospectively- In the facts of the case, limitation period, as provided under pre-amended s. 128, would apply.