https://www.taxtmi.com/caselaws?id=72124 The Tribunal upheld the Appellate Collector's decision to reject the appeal as time-barred, emphasizing compliance with statutory provisions for filing appeals. The judgment highlighted the statutory nature of the right of appeal and the necessity of meeting conditions prescribed by law for an appeal to be considered. The appellants' failure to file within the prescribed time limit prevented the Tribunal from examining the merits of the case. The Tribunal also clarified that the Customs Act did not provide for a power analogous to that of the Central Government for suo motu revision in appeals, ultimately affirming the rejection of the appeal. en-us Sat, 16 Mar 1985 00:00:00 +0530 Thu, 12 May 2011 13:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72124 The Tribunal upheld the Appellate Collector's decision to reject the appeal as time-barred, emphasizing compliance with statutory provisions for filing appeals. The judgment highlighted the statutory nature of the right of appeal and the necessity of meeting conditions prescribed by law for an appeal to be considered. The appellants' failure to file within the prescribed time limit prevented the Tribunal from examining the merits of the case. The Tribunal also clarified that the Customs Act did not provide for a power analogous to that of the Central Government for suo motu revision in appeals, ultimately affirming the rejection of the appeal. Case-Laws Customs Sat, 16 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72124