https://www.taxtmi.com/caselaws?id=350744 The High Court dismissed the appeal by the Commissioner of Customs regarding the condonation of delay in filing the appeal. The Court upheld the Tribunal's decision not to condone the delay, deeming it reasonable. The classification dispute over the Traction Control Cabinet (TCC) was settled with the respondent/assessee accepting the original classification. The Court questioned the Revenue's pursuit of further appeals when their stance had been accepted, emphasizing no grounds for condonation of delay. The judgment allows flexibility for future classification disputes while affirming the decision in the present case. en-us Wed, 01 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350744 The High Court dismissed the appeal by the Commissioner of Customs regarding the condonation of delay in filing the appeal. The Court upheld the Tribunal's decision not to condone the delay, deeming it reasonable. The classification dispute over the Traction Control Cabinet (TCC) was settled with the respondent/assessee accepting the original classification. The Court questioned the Revenue's pursuit of further appeals when their stance had been accepted, emphasizing no grounds for condonation of delay. The judgment allows flexibility for future classification disputes while affirming the decision in the present case. Case-Laws Customs Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350744