https://www.taxtmi.com/caselaws?id=379514 A rectification application before CESTAT was rejected because a 37-day delay could not be condoned: the Tribunal noted that neither the Customs Act nor its procedure provided for condonation in rectification proceedings, and the Limitation Act was inapplicable. The Tribunal also found no error apparent on the face of the record, as the relevant documents, including the Chartered Accountant's certificate, had already been filed before the Refund Sanctioning Authority and bore departmental acknowledgement. On that basis, the rectification application was dismissed, and the related restoration request was held not maintainable. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 03 May 2019 13:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379514 A rectification application before CESTAT was rejected because a 37-day delay could not be condoned: the Tribunal noted that neither the Customs Act nor its procedure provided for condonation in rectification proceedings, and the Limitation Act was inapplicable. The Tribunal also found no error apparent on the face of the record, as the relevant documents, including the Chartered Accountant's certificate, had already been filed before the Refund Sanctioning Authority and bore departmental acknowledgement. On that basis, the rectification application was dismissed, and the related restoration request was held not maintainable. Case-Laws Customs Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379514