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    <title>2010 (10) TMI 134 - KERALA HIGH COURT</title>
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    <description>The High Court held that an appeal under Section 130 of the Customs Act was not maintainable against the Tribunal&#039;s order rejecting a belated appeal due to dismissal of the delay condonation petition under Section 129A(5) of the Act. The Court clarified that such rejection does not constitute an appealable order under Section 130. Consequently, the appeal was rejected, and the appellant was advised to pursue alternative remedies like filing a Writ Petition.</description>
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    <pubDate>Tue, 19 Oct 2010 00:00:00 +0530</pubDate>
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      <title>2010 (10) TMI 134 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=202035</link>
      <description>The High Court held that an appeal under Section 130 of the Customs Act was not maintainable against the Tribunal&#039;s order rejecting a belated appeal due to dismissal of the delay condonation petition under Section 129A(5) of the Act. The Court clarified that such rejection does not constitute an appealable order under Section 130. Consequently, the appeal was rejected, and the appellant was advised to pursue alternative remedies like filing a Writ Petition.</description>
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      <pubDate>Tue, 19 Oct 2010 00:00:00 +0530</pubDate>
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