https://www.taxtmi.com/caselaws?id=124294 The Appellate Tribunal CESTAT, CHENNAI dismissed the Revenue's appeal due to a delay of 70 days in filing, attributed solely to the Committee of Commissioners without a satisfactory explanation. Emphasizing adherence to prescribed timelines under Section 129A of the Customs Act, the Tribunal highlighted the need for valid reasons for delays in the appeal process. The judgment underscored the significance of the review process by the Committee of Commissioners and the requirement for timely appeals to the Tribunal, ultimately leading to the dismissal of the appeal for failure to provide a justifiable explanation for the delay. en-us Wed, 27 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124294 The Appellate Tribunal CESTAT, CHENNAI dismissed the Revenue's appeal due to a delay of 70 days in filing, attributed solely to the Committee of Commissioners without a satisfactory explanation. Emphasizing adherence to prescribed timelines under Section 129A of the Customs Act, the Tribunal highlighted the need for valid reasons for delays in the appeal process. The judgment underscored the significance of the review process by the Committee of Commissioners and the requirement for timely appeals to the Tribunal, ultimately leading to the dismissal of the appeal for failure to provide a justifiable explanation for the delay. Case-Laws Customs Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124294