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    <title>2018 (5) TMI 1428 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals by remanding the matter back to the lower appellate authority to verify the timely filing within the maximum period of 90 days. The appeals were found to be filed within the combined 90-day period, comprising the 60-day filing period and an additional condonable period of 30 days under Section 128 of the Customs Act, 1962. The importance of adhering to prescribed time limits for filing appeals and the possibility of condonation within the specified period were emphasized.</description>
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      <description>The Tribunal allowed the appeals by remanding the matter back to the lower appellate authority to verify the timely filing within the maximum period of 90 days. The appeals were found to be filed within the combined 90-day period, comprising the 60-day filing period and an additional condonable period of 30 days under Section 128 of the Customs Act, 1962. The importance of adhering to prescribed time limits for filing appeals and the possibility of condonation within the specified period were emphasized.</description>
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