https://www.taxtmi.com/caselaws?id=77797 The Appellate Tribunal held that the Commissioner (Appeals) exceeded jurisdiction by condoning a delay of 12 months and 29 days in the filing of an appeal beyond the permissible period under Section 128(1) of the Customs Act. The Tribunal emphasized that the Commissioner lacked authority to condone delays beyond the prescribed period and set aside the impugned order. Additionally, the Tribunal clarified that reassessment under Sections 149 and 154 of the Customs Act did not apply in this case, emphasizing the responsibility of the assessing authority to act upon proper applications for amendments based on documentary evidence. en-us Mon, 29 Mar 2010 00:00:00 +0530 Fri, 20 Nov 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77797 The Appellate Tribunal held that the Commissioner (Appeals) exceeded jurisdiction by condoning a delay of 12 months and 29 days in the filing of an appeal beyond the permissible period under Section 128(1) of the Customs Act. The Tribunal emphasized that the Commissioner lacked authority to condone delays beyond the prescribed period and set aside the impugned order. Additionally, the Tribunal clarified that reassessment under Sections 149 and 154 of the Customs Act did not apply in this case, emphasizing the responsibility of the assessing authority to act upon proper applications for amendments based on documentary evidence. Case-Laws Customs Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77797