https://www.taxtmi.com/caselaws?id=360863 The appellate authority under customs law has no power to condone delay beyond the further statutory period of thirty days for filing an appeal. Where an appeal is presented after the initial limitation period and the delay sought to be excused exceeds that express ceiling, equitable considerations cannot enlarge the jurisdiction to condone. On that basis, the appeal was treated as time-barred and its dismissal as not maintainable was upheld. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 08:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360863 The appellate authority under customs law has no power to condone delay beyond the further statutory period of thirty days for filing an appeal. Where an appeal is presented after the initial limitation period and the delay sought to be excused exceeds that express ceiling, equitable considerations cannot enlarge the jurisdiction to condone. On that basis, the appeal was treated as time-barred and its dismissal as not maintainable was upheld. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360863