https://www.taxtmi.com/caselaws?id=286616 The Commissioner of Customs (Appeals) rejected an appeal as time-barred due to a 7-day delay in filing, citing lack of power to condone delays under the Customs Act. The applicant's argument for condonation under a different section was deemed unconvincing, emphasizing the strict adherence to statutory timelines and procedures. The judgment highlighted the importance of procedural compliance and the limitations on condonation of delays in customs appeals, ultimately leading to the rejection of the revision application. en-us Mon, 02 Jul 2018 00:00:00 +0530 Fri, 06 Mar 2020 10:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286616 The Commissioner of Customs (Appeals) rejected an appeal as time-barred due to a 7-day delay in filing, citing lack of power to condone delays under the Customs Act. The applicant's argument for condonation under a different section was deemed unconvincing, emphasizing the strict adherence to statutory timelines and procedures. The judgment highlighted the importance of procedural compliance and the limitations on condonation of delays in customs appeals, ultimately leading to the rejection of the revision application. Case-Laws Customs Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286616