https://www.taxtmi.com/caselaws?id=123192 The Appellate Tribunal CESTAT, KOLKATA, held that delay in filing the appeal was due to the Committee of Commissioners not making a timely decision. The delay by the Committee was considered the reason for the late appeal filing, and it was deemed that such delay cannot be condoned. The Tribunal upheld the confiscation of major items but set aside the confiscation of jute bags and a small penalty. It emphasized the need for the Committee to establish a review procedure for timely decision-making to avoid delays in filing appeals. The appeal was dismissed due to the rejection of the condonation of delay application. en-us Mon, 31 Dec 2007 00:00:00 +0530 Thu, 14 Sep 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123192 The Appellate Tribunal CESTAT, KOLKATA, held that delay in filing the appeal was due to the Committee of Commissioners not making a timely decision. The delay by the Committee was considered the reason for the late appeal filing, and it was deemed that such delay cannot be condoned. The Tribunal upheld the confiscation of major items but set aside the confiscation of jute bags and a small penalty. It emphasized the need for the Committee to establish a review procedure for timely decision-making to avoid delays in filing appeals. The appeal was dismissed due to the rejection of the condonation of delay application. Case-Laws Customs Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123192