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    <title>2018 (5) TMI 1427 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal dismissed the appeal for condonation of delay in filing the appeal beyond the prescribed period, upholding the decision of the Commissioner(Appeals) based on legal limitations set by the Customs Act and a precedent established by the Hon&#039;ble Apex Court. The appellant&#039;s request for condonation of 66 days beyond the allowed period was found to exceed the Commissioner&#039;s authority, leading to the appeal being deemed non-maintainable.</description>
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      <description>The Appellate Tribunal dismissed the appeal for condonation of delay in filing the appeal beyond the prescribed period, upholding the decision of the Commissioner(Appeals) based on legal limitations set by the Customs Act and a precedent established by the Hon&#039;ble Apex Court. The appellant&#039;s request for condonation of 66 days beyond the allowed period was found to exceed the Commissioner&#039;s authority, leading to the appeal being deemed non-maintainable.</description>
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