Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
The dominant issue was whether the statutory appeal was filed within the limitation period prescribed under Section 128(1) of the Customs Act, 1962, and within the further condonable period available to the appellate authority. The tribunal held that the appellant admittedly became aware of the order on 16.08.2021, yet filed the appeal well beyond the maximum period that could be condoned, and the Commissioner (Appeals) therefore lacked jurisdiction to entertain it, consistent with the principle that delay beyond the statutorily condonable limit cannot be excused. Consequently, the appeal was dismissed as time-barred. - CESTAT
The dominant issue was whether the statutory appeal was filed within the limitation period prescribed under Section 128(1) of the Customs Act, 1962, and within the further condonable period available to the appellate authority. The tribunal held that the appellant admittedly became aware of the order on 16.08.2021, yet filed the appeal well beyond the maximum period that could be condoned, and the Commissioner (Appeals) therefore lacked jurisdiction to entertain it, consistent with the principle that delay beyond the statutorily condonable limit cannot be excused. Consequently, the appeal was dismissed as time-barred. - CESTAT
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