https://www.taxtmi.com/caselaws?id=122927 The appeal seeking condonation of a 4 1/2-year delay in challenging an order confirming duty and penalty was dismissed by the Tribunal. The appellant's belief that duty payment was unnecessary did not justify the delay in appealing. The Tribunal emphasized the obligation to challenge orders through proper channels within the prescribed period. The appellant's claim for exemption benefits based on certain notifications was rejected as they forfeited their right to appeal in a timely manner. The Tribunal clarified that Section 154 of the Customs Act did not apply to correct substantive issues like exemption notifications, as it only allows rectification of arithmetical errors. en-us Fri, 02 Feb 2007 00:00:00 +0530 Tue, 21 Aug 2012 17:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122927 The appeal seeking condonation of a 4 1/2-year delay in challenging an order confirming duty and penalty was dismissed by the Tribunal. The appellant's belief that duty payment was unnecessary did not justify the delay in appealing. The Tribunal emphasized the obligation to challenge orders through proper channels within the prescribed period. The appellant's claim for exemption benefits based on certain notifications was rejected as they forfeited their right to appeal in a timely manner. The Tribunal clarified that Section 154 of the Customs Act did not apply to correct substantive issues like exemption notifications, as it only allows rectification of arithmetical errors. Case-Laws Customs Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122927