https://www.taxtmi.com/caselaws?id=284318 The Tribunal upheld the decision of the First Appellate Authority to dismiss the appeal due to a delay of 9 months in filing the first appeal under Section 129 A of the Customs Act. The Tribunal clarified its limited jurisdiction in condoning delays, emphasizing that the authority before whom the appeal is made has the discretion to decide on such matters. Despite arguments for a liberal approach in condoning delays, the Tribunal found that the First Appellate Authority had appropriately exercised its discretion in accordance with the law. Therefore, the appeal was dismissed, affirming the decision of the First Appellate Authority. en-us Tue, 16 Apr 2019 00:00:00 +0530 Mon, 16 Mar 2020 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284318 The Tribunal upheld the decision of the First Appellate Authority to dismiss the appeal due to a delay of 9 months in filing the first appeal under Section 129 A of the Customs Act. The Tribunal clarified its limited jurisdiction in condoning delays, emphasizing that the authority before whom the appeal is made has the discretion to decide on such matters. Despite arguments for a liberal approach in condoning delays, the Tribunal found that the First Appellate Authority had appropriately exercised its discretion in accordance with the law. Therefore, the appeal was dismissed, affirming the decision of the First Appellate Authority. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284318