https://www.taxtmi.com/caselaws?id=279562 The High Court held that the CESTAT has discretionary power under Section 129A(5) of the Customs Act, 1962 to condone the delay in filing appeals under Section 129D(3). The Court ruled in favor of the Revenue, stating that applications under Section 129D(4) should be treated similarly to appeals under Section 129A, including the power to condone delay. The Court emphasized the need for a harmonious construction of related provisions to avoid irrational outcomes and directed the matter to be reconsidered by the Tribunal with a directive to expedite the process. en-us Fri, 13 Aug 2010 00:00:00 +0530 Mon, 25 Mar 2019 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279562 The High Court held that the CESTAT has discretionary power under Section 129A(5) of the Customs Act, 1962 to condone the delay in filing appeals under Section 129D(3). The Court ruled in favor of the Revenue, stating that applications under Section 129D(4) should be treated similarly to appeals under Section 129A, including the power to condone delay. The Court emphasized the need for a harmonious construction of related provisions to avoid irrational outcomes and directed the matter to be reconsidered by the Tribunal with a directive to expedite the process. Case-Laws Customs Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279562