https://www.taxtmi.com/caselaws?id=329442 The court dismissed the appeal, upholding the decision that the Commissioner of Customs (Appeals) and CESTAT lacked the authority to condone the delay beyond the extendable period. The appellant's arguments regarding excess customs duty and judicial indiscipline were not accepted, with the court emphasizing adherence to statutory provisions on limitation. The appellant was advised to seek remedy for any refund application within the legal framework. en-us Wed, 15 Jun 2016 00:00:00 +0530 Fri, 01 Jul 2016 13:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329442 The court dismissed the appeal, upholding the decision that the Commissioner of Customs (Appeals) and CESTAT lacked the authority to condone the delay beyond the extendable period. The appellant's arguments regarding excess customs duty and judicial indiscipline were not accepted, with the court emphasizing adherence to statutory provisions on limitation. The appellant was advised to seek remedy for any refund application within the legal framework. Case-Laws Customs Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329442