https://www.taxtmi.com/caselaws?id=368074 The Appellate Tribunal accepted the Appellant's request to condone a 15-day delay in filing the appeal due to the export-import manager's sickness. The Tribunal emphasized not using technicalities to avoid decisions on merits and proceeded with the appeal. However, the appeal was dismissed on limitation grounds as it was filed well beyond the permissible period of 60 days, with a discretionary extension of 30 days. Citing relevant legal provisions and case law, the Tribunal upheld the dismissal, emphasizing adherence to statutory timelines and legal procedures in appeals. en-us Fri, 24 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 09:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368074 The Appellate Tribunal accepted the Appellant's request to condone a 15-day delay in filing the appeal due to the export-import manager's sickness. The Tribunal emphasized not using technicalities to avoid decisions on merits and proceeded with the appeal. However, the appeal was dismissed on limitation grounds as it was filed well beyond the permissible period of 60 days, with a discretionary extension of 30 days. Citing relevant legal provisions and case law, the Tribunal upheld the dismissal, emphasizing adherence to statutory timelines and legal procedures in appeals. Case-Laws Customs Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368074