https://www.taxtmi.com/caselaws?id=119550 The Appellate Tribunal CESTAT, Chennai remanded cases involving delays in filing appeals under the Customs Act beyond the statutory period for fresh consideration by the lower appellate authority. The Tribunal emphasized the need to assess whether the delays were due to a bona fide belief in challenging assessments through refund claims. The Tribunal set aside the previous order and directed the Commissioner (Appeals) to reevaluate the delay condonation applications, ensuring compliance with natural justice principles. The appeals were allowed for further proceedings. en-us Thu, 30 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 17:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119550 The Appellate Tribunal CESTAT, Chennai remanded cases involving delays in filing appeals under the Customs Act beyond the statutory period for fresh consideration by the lower appellate authority. The Tribunal emphasized the need to assess whether the delays were due to a bona fide belief in challenging assessments through refund claims. The Tribunal set aside the previous order and directed the Commissioner (Appeals) to reevaluate the delay condonation applications, ensuring compliance with natural justice principles. The appeals were allowed for further proceedings. Case-Laws Customs Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119550