https://www.taxtmi.com/caselaws?id=184221 The Appellate Tribunal CESTAT CHENNAI upheld the Commissioner (Appeals) dismissal of an appeal as time-barred, emphasizing adherence to statutory timelines in filing appeals. The appellant's argument that the appeal was against the rejection of reassessment, not the Bill of Entry, was dismissed upon examination of the note sheet file. The Tribunal held that the Commissioner lacked authority to condone delays beyond the prescribed period, citing a Supreme Court judgment. The appeal was rejected, highlighting the importance of precision and compliance with procedural requirements in customs and excise appeals. en-us Mon, 25 Jan 2016 00:00:00 +0530 Sat, 02 Jul 2016 14:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184221 The Appellate Tribunal CESTAT CHENNAI upheld the Commissioner (Appeals) dismissal of an appeal as time-barred, emphasizing adherence to statutory timelines in filing appeals. The appellant's argument that the appeal was against the rejection of reassessment, not the Bill of Entry, was dismissed upon examination of the note sheet file. The Tribunal held that the Commissioner lacked authority to condone delays beyond the prescribed period, citing a Supreme Court judgment. The appeal was rejected, highlighting the importance of precision and compliance with procedural requirements in customs and excise appeals. Case-Laws Customs Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184221