https://www.taxtmi.com/caselaws?id=392640 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appeal due to a delay of 587 days in filing, citing the statutory limit of 90 days under Section 128 of the Customs Act, 1962. The Tribunal ruled that the Commissioner (Appeals) can only condone a delay of up to 30 days beyond the 60-day limit for filing an appeal. The judgment aligned with the precedent established by the Supreme Court in a similar case. Consequently, the appeal was dismissed for lack of merit, affirming the Commissioner's decision based on statutory limitations. en-us Fri, 10 Jan 2020 00:00:00 +0530 Tue, 25 Feb 2020 06:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392640 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appeal due to a delay of 587 days in filing, citing the statutory limit of 90 days under Section 128 of the Customs Act, 1962. The Tribunal ruled that the Commissioner (Appeals) can only condone a delay of up to 30 days beyond the 60-day limit for filing an appeal. The judgment aligned with the precedent established by the Supreme Court in a similar case. Consequently, the appeal was dismissed for lack of merit, affirming the Commissioner's decision based on statutory limitations. Case-Laws Customs Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392640