https://www.taxtmi.com/caselaws?id=92409 Appeals filed against different respondents could not be treated as supplementary appeals merely because one appeal had been filed within time against a single respondent. The statutory time limit under Section 129D of the Customs Act controlled the filing requirement, and Section 129D(4) did not permit condonation of delay on the facts presented. Delay was therefore not liable to be condoned, the condonation applications were rejected, and the appeals were dismissed as time barred. en-us Fri, 27 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92409 Appeals filed against different respondents could not be treated as supplementary appeals merely because one appeal had been filed within time against a single respondent. The statutory time limit under Section 129D of the Customs Act controlled the filing requirement, and Section 129D(4) did not permit condonation of delay on the facts presented. Delay was therefore not liable to be condoned, the condonation applications were rejected, and the appeals were dismissed as time barred. Case-Laws Customs Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92409