https://www.taxtmi.com/caselaws?id=390720 The Tribunal's decision not to condone the 452-day delay in filing an appeal against the Order in Original dated 27 February 2017 was upheld. The Tribunal found the reasons provided by the Appellant insufficient, referencing previous decisions. The Appellant's arguments on liability to pay penalty under Section 114-A of the Customs Act, 1962, and perversity in the Tribunal's decision were dismissed due to the lack of specific particulars in the reasons provided. The Appeal was ultimately dismissed as no substantial question of law arose, and previous decisions cited were deemed inapplicable. en-us Thu, 02 Jan 2020 00:00:00 +0530 Fri, 10 Jan 2020 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390720 The Tribunal's decision not to condone the 452-day delay in filing an appeal against the Order in Original dated 27 February 2017 was upheld. The Tribunal found the reasons provided by the Appellant insufficient, referencing previous decisions. The Appellant's arguments on liability to pay penalty under Section 114-A of the Customs Act, 1962, and perversity in the Tribunal's decision were dismissed due to the lack of specific particulars in the reasons provided. The Appeal was ultimately dismissed as no substantial question of law arose, and previous decisions cited were deemed inapplicable. Case-Laws Customs Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390720