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<h1>Appeal dismissed for late filing without power to condone delay under Customs Act.</h1> The appeal filed by M/s. Arohan Mukhyalaya, Bombay was dismissed by the Appellate Tribunal CEGAT, New Delhi due to being filed after the six-month limit, ... Appeal to the Appellate Collector The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by M/s. Arohan Mukhyalaya, Bombay, as it was filed after the expiry of six months, and the Tribunal has no power to condone such delay under Section 128 of the Customs Act, 1962. The appeal was rejected as there was no merit.
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