https://www.taxtmi.com/caselaws?id=184221 Statutory appeal timelines in customs matters limit the Commissioner (Appeals) to condoning delay only within the prescribed condonable period. An appeal filed beyond that limit against a Bill of Entry cannot be sustained by characterising it as a challenge to a departmental reassessment rejection where the record shows no separate departmental order. The appeal concerned import clearance of natural rubber and was filed after the available condonation period. Reliance on the Supreme Court principle in Singh Enterprises confirms that appellate authorities lack power to condone delay beyond the statutory limit. Precision in identifying the challenged order and compliance with filing deadlines are therefore essential. 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 Statutory appeal timelines in customs matters limit the Commissioner (Appeals) to condoning delay only within the prescribed condonable period. An appeal filed beyond that limit against a Bill of Entry cannot be sustained by characterising it as a challenge to a departmental reassessment rejection where the record shows no separate departmental order. The appeal concerned import clearance of natural rubber and was filed after the available condonation period. Reliance on the Supreme Court principle in Singh Enterprises confirms that appellate authorities lack power to condone delay beyond the statutory limit. Precision in identifying the challenged order and compliance with filing deadlines are therefore essential. Case-Laws Customs Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184221