https://www.taxtmi.com/caselaws?id=238858 The Appellate Tribunal CESTAT Kolkata addressed the issue of the maintainability of a rectification application filed by the Revenue beyond the six-month period from the date of the original order. Despite the Revenue's argument regarding a miscalculation of the delay period, the Tribunal emphasized the importance of adhering to the statutory time limit for seeking rectification. Referring to the Customs Act, 1962, the Tribunal deemed the application not maintainable as it was filed after the prescribed six-month limit. Consequently, the Tribunal dismissed the Revenue's Miscellaneous application, emphasizing the critical importance of timely rectification applications in accordance with statutory provisions. en-us Fri, 19 Apr 2013 00:00:00 +0530 Fri, 01 Nov 2013 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238858 The Appellate Tribunal CESTAT Kolkata addressed the issue of the maintainability of a rectification application filed by the Revenue beyond the six-month period from the date of the original order. Despite the Revenue's argument regarding a miscalculation of the delay period, the Tribunal emphasized the importance of adhering to the statutory time limit for seeking rectification. Referring to the Customs Act, 1962, the Tribunal deemed the application not maintainable as it was filed after the prescribed six-month limit. Consequently, the Tribunal dismissed the Revenue's Miscellaneous application, emphasizing the critical importance of timely rectification applications in accordance with statutory provisions. Case-Laws Customs Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238858