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of <h1>CESTAT Kolkata: Delay Condoned, Appeal Rejected for Not Being Maintainable</h1> <h3>NARAYAN CHANDRA KAR Versus COMMISSIONER OF CUSTOMS, SHILLONG</h3> The Appellate Tribunal CESTAT, Kolkata allowed condonation of a three-day delay in filing the appeal but rejected the appeal as not maintainable since the ... Appeal to Appellate Tribunal - Maintainability of The Appellate Tribunal CESTAT, Kolkata allowed the condonation of a three-day delay in filing an appeal due to valid reasons. However, the appeal itself was rejected as not maintainable because the order being challenged was not an order-in-adjudication but a communication of approval for the transaction value of Stone Chips.
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