https://www.taxtmi.com/caselaws?id=112439 The Tribunal dismissed the Revenue's application for condonation of delay and rectification of mistake, emphasizing adherence to statutory time limits and the necessity of providing valid reasons for delays in legal proceedings. The application was found to be time-barred under Section 129B(2) of the Customs Act, with insufficient reasons provided for condonation of the delay, leading to the dismissal of the rectification application. en-us Fri, 06 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112439 The Tribunal dismissed the Revenue's application for condonation of delay and rectification of mistake, emphasizing adherence to statutory time limits and the necessity of providing valid reasons for delays in legal proceedings. The application was found to be time-barred under Section 129B(2) of the Customs Act, with insufficient reasons provided for condonation of the delay, leading to the dismissal of the rectification application. Case-Laws Customs Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112439