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    <title>1987 (5) TMI 244 - CEGAT, NEW DELHI</title>
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    <description>Customs appellate authorities could not condone delay in filing an appeal before the Collector of Customs (Appeals) beyond the prescribed six-month period, because the customs law contained no power to extend that limitation. Delay that had already occurred at the stage of filing before the Collector also could not be cured by the Tribunal. The appeal was therefore time-barred and the request for condonation was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=74408</link>
      <description>Customs appellate authorities could not condone delay in filing an appeal before the Collector of Customs (Appeals) beyond the prescribed six-month period, because the customs law contained no power to extend that limitation. Delay that had already occurred at the stage of filing before the Collector also could not be cured by the Tribunal. The appeal was therefore time-barred and the request for condonation was rejected.</description>
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