https://www.taxtmi.com/caselaws?id=190138 The Court refused to condone the delay in filing and re-filing the appeal under Section 130 of the Customs Act, 1962. Despite the appellant's explanations regarding the need for comments from the Directorate of Revenue Intelligence and jurisdictional doubts, the Court found the reasons insufficient. The Court emphasized that both the Commissioner of Customs and the Directorate were aware of the statutory 180-day limitation. The delays in seeking advice and inter-departmental communications were deemed unjustified for a case of this nature. Consequently, the Court dismissed the appeal due to the uncondoned delay totaling 371 days. en-us Tue, 08 Jul 2008 00:00:00 +0530 Tue, 07 Feb 2017 12:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190138 The Court refused to condone the delay in filing and re-filing the appeal under Section 130 of the Customs Act, 1962. Despite the appellant's explanations regarding the need for comments from the Directorate of Revenue Intelligence and jurisdictional doubts, the Court found the reasons insufficient. The Court emphasized that both the Commissioner of Customs and the Directorate were aware of the statutory 180-day limitation. The delays in seeking advice and inter-departmental communications were deemed unjustified for a case of this nature. Consequently, the Court dismissed the appeal due to the uncondoned delay totaling 371 days. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190138