https://www.taxtmi.com/caselaws?id=172735 The High Court declined to entertain the appeal due to a delay of 217 days in filing the appeal, despite the Tribunal's refusal to condone the delay. The Tribunal found that the Commissioner of Customs (Appeals) observations were not relevant to the issue at hand and set aside the Order-in-Original, allowing the Department time for further scrutiny. The Revenue accepted the Commissioner's order and direction. The High Court emphasized that if there was a lapse or delay on the part of the original adjudicating authority, the appellant could take appropriate steps, ultimately dismissing the appeal. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 28 Aug 2015 12:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172735 The High Court declined to entertain the appeal due to a delay of 217 days in filing the appeal, despite the Tribunal's refusal to condone the delay. The Tribunal found that the Commissioner of Customs (Appeals) observations were not relevant to the issue at hand and set aside the Order-in-Original, allowing the Department time for further scrutiny. The Revenue accepted the Commissioner's order and direction. The High Court emphasized that if there was a lapse or delay on the part of the original adjudicating authority, the appellant could take appropriate steps, ultimately dismissing the appeal. Case-Laws Customs Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172735