https://www.taxtmi.com/caselaws?id=326855 The Tribunal upheld the decision to dismiss the appeal as not maintainable due to exceeding the statutory time limit for filing appeals under the Customs Act 1962. The appellant's argument for delay due to misplaced documents was not accepted, emphasizing the strict adherence to prescribed time limits for appeals and limitations on condonation of delays by appellate authorities. The Tribunal cited legal precedents to support its decision, highlighting that appellate authorities can only entertain appeals by condoning delays within the specified statutory period. en-us Fri, 22 Apr 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326855 The Tribunal upheld the decision to dismiss the appeal as not maintainable due to exceeding the statutory time limit for filing appeals under the Customs Act 1962. The appellant's argument for delay due to misplaced documents was not accepted, emphasizing the strict adherence to prescribed time limits for appeals and limitations on condonation of delays by appellate authorities. The Tribunal cited legal precedents to support its decision, highlighting that appellate authorities can only entertain appeals by condoning delays within the specified statutory period. Case-Laws Customs Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326855