https://www.taxtmi.com/caselaws?id=370238 The Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision upholding the dismissal of the appellant's appeal as time-barred. Relying on precedents, including a Supreme Court ruling, the Court affirmed that the Commissioner of Customs (Appeals) cannot condone delays beyond the specified period under the Customs Act. The Court emphasized the special nature of Excise and Customs laws, concluding that the appeal did not raise a significant legal issue, leading to the dismissal of the appeal. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370238 The Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision upholding the dismissal of the appellant's appeal as time-barred. Relying on precedents, including a Supreme Court ruling, the Court affirmed that the Commissioner of Customs (Appeals) cannot condone delays beyond the specified period under the Customs Act. The Court emphasized the special nature of Excise and Customs laws, concluding that the appeal did not raise a significant legal issue, leading to the dismissal of the appeal. Case-Laws Customs Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370238