https://www.taxtmi.com/caselaws?id=170502 The High Court allowed withdrawal of the challenge to the order, permitting the filing of Rectification of Mistake (ROM) applications before the Tribunal within the specified time limit under Section 129B(2) of the Customs Act, 1962. The Tribunal determined that it lacked the authority to condone delays beyond the prescribed six-month period for filing ROM applications. As the plea regarding the import of photocopiers was not raised during the appeal proceedings, the ROM applications were rejected, and Condonation of Delay applications were disposed of accordingly. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 16 Jun 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170502 The High Court allowed withdrawal of the challenge to the order, permitting the filing of Rectification of Mistake (ROM) applications before the Tribunal within the specified time limit under Section 129B(2) of the Customs Act, 1962. The Tribunal determined that it lacked the authority to condone delays beyond the prescribed six-month period for filing ROM applications. As the plea regarding the import of photocopiers was not raised during the appeal proceedings, the ROM applications were rejected, and Condonation of Delay applications were disposed of accordingly. Case-Laws Customs Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170502