https://www.taxtmi.com/caselaws?id=80804 The Tribunal consolidated four appeal files into one related to an appellate order by the Appellate Collector of Customs, Calcutta. The Tribunal found the revision application timely filed and accepted condonation of delay for a subsequent appeal. The dispute on the penalty imposed under Section 116 of the Customs Act, 1962, concerning goods for transit to Nepal, resulted in upholding the penalty, dismissing the appeals based on legal interpretations and precedents cited. en-us Tue, 26 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80804 The Tribunal consolidated four appeal files into one related to an appellate order by the Appellate Collector of Customs, Calcutta. The Tribunal found the revision application timely filed and accepted condonation of delay for a subsequent appeal. The dispute on the penalty imposed under Section 116 of the Customs Act, 1962, concerning goods for transit to Nepal, resulted in upholding the penalty, dismissing the appeals based on legal interpretations and precedents cited. Case-Laws Customs Tue, 26 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80804