https://www.taxtmi.com/caselaws?id=279811 Limitation under Section 129D of the Customs Act, 1962 governed the Revenue's challenge to the Commissioner (Appeals)' refusal to entertain time-barred appeals. The Tribunal held that the cited precedent on condonation of delay before the Tribunal could not be extended to appeals before the Commissioner (Appeals), and it accepted the recorded factual position that each case involved non-condonable delay beyond the permissible period. The Revenue's challenge failed, and no interference with the impugned orders was warranted. en-us Tue, 04 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 05:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279811 Limitation under Section 129D of the Customs Act, 1962 governed the Revenue's challenge to the Commissioner (Appeals)' refusal to entertain time-barred appeals. The Tribunal held that the cited precedent on condonation of delay before the Tribunal could not be extended to appeals before the Commissioner (Appeals), and it accepted the recorded factual position that each case involved non-condonable delay beyond the permissible period. The Revenue's challenge failed, and no interference with the impugned orders was warranted. Case-Laws Customs Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279811