https://www.taxtmi.com/caselaws?id=219379 The Appellate Tribunal CESTAT, NEW DELHI, dismissed the appeals as barred by limitation due to the delay of 221 days in filing the appeal against the order passed by the Commissioner of Customs. The Tribunal clarified the interpretation of Section 129D before and after the amendment, emphasizing that the amended provisions should not be applied retrospectively. It also highlighted the importance of adhering to specified time limits for review and condonation of delay, ultimately rejecting the condonation of delay in this case. en-us Wed, 28 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219379 The Appellate Tribunal CESTAT, NEW DELHI, dismissed the appeals as barred by limitation due to the delay of 221 days in filing the appeal against the order passed by the Commissioner of Customs. The Tribunal clarified the interpretation of Section 129D before and after the amendment, emphasizing that the amended provisions should not be applied retrospectively. It also highlighted the importance of adhering to specified time limits for review and condonation of delay, ultimately rejecting the condonation of delay in this case. Case-Laws Customs Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219379