Appellate Tribunal dismisses appeal delay application due to appellant's liability acceptance.

The Appellate Tribunal CESTAT Mumbai dismissed the application for condonation of delay of 373 days in filing the appeal due to the appellant's acceptance of liability to pay Customs duty and penalties, deeming the application devoid of merits.

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The Appellate Tribunal CESTAT Mumbai dismissed the application for condonation of delay of 373 days in filing the appeal. The appellant's justification for the delay was not accepted as they had already accepted liability to pay Customs duty and penalties. The application was found devoid of merits and was dismissed.

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