https://www.taxtmi.com/caselaws?id=201491 The Court upheld the decision of the Central Government affirming the time-barred Appeal before the Commissioner of Customs (Appeals). The Court found that the Central Government was correct in not considering the merits of the case due to the limitation issue, in line with the precedent set in Delta Impex v. Commissioner of Customs. As the Appeal was filed after the prescribed time under Section 128, the decision of the Commissioner (Appeals) was upheld, resulting in the dismissal of the Writ Petition and the Application for Stay. en-us Tue, 21 Nov 2006 00:00:00 +0530 Tue, 11 Jan 2011 19:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201491 The Court upheld the decision of the Central Government affirming the time-barred Appeal before the Commissioner of Customs (Appeals). The Court found that the Central Government was correct in not considering the merits of the case due to the limitation issue, in line with the precedent set in Delta Impex v. Commissioner of Customs. As the Appeal was filed after the prescribed time under Section 128, the decision of the Commissioner (Appeals) was upheld, resulting in the dismissal of the Writ Petition and the Application for Stay. Case-Laws Central Excise Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201491