https://www.taxtmi.com/caselaws?id=248432 The Tribunal dismissed the appeal challenging an assessment order as time-barred due to a 97-day delay in filing, beyond the condonable period. The appellant's argument that the delay should be excused since they were heard on merits within the timeframe was rejected. The Tribunal held that the appeal period should commence from the date of communication of the assessment order, not the date of out of charge, as per the Customs Act provisions. The appeal was dismissed based on the statutory timeline for filing appeals and relevant precedents, finding it lacking in merit. en-us Fri, 08 Feb 2013 00:00:00 +0530 Mon, 01 Jun 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248432 The Tribunal dismissed the appeal challenging an assessment order as time-barred due to a 97-day delay in filing, beyond the condonable period. The appellant's argument that the delay should be excused since they were heard on merits within the timeframe was rejected. The Tribunal held that the appeal period should commence from the date of communication of the assessment order, not the date of out of charge, as per the Customs Act provisions. The appeal was dismissed based on the statutory timeline for filing appeals and relevant precedents, finding it lacking in merit. Case-Laws Customs Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248432