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    <title>2012 (7) TMI 751 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing the appeal due to the failure of the jurisdictional Committee of Commissioners to review the impugned order within the prescribed timeframe. The delay of 697 days was attributed to authorities lacking jurisdiction, as required by the Customs Act. The Tribunal emphasized adherence to jurisdictional review authorities, resulting in the dismissal of the appeal and related applications.</description>
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      <description>The Tribunal dismissed the application for condonation of delay in filing the appeal due to the failure of the jurisdictional Committee of Commissioners to review the impugned order within the prescribed timeframe. The delay of 697 days was attributed to authorities lacking jurisdiction, as required by the Customs Act. The Tribunal emphasized adherence to jurisdictional review authorities, resulting in the dismissal of the appeal and related applications.</description>
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