https://www.taxtmi.com/caselaws?id=399208 The Appellate Tribunal CESTAT New Delhi upheld the dismissal of an Appeal filed under section 128 of the Customs Act, 1962, due to untimely submission. The Appeal was lodged beyond the permissible 60-day period, including the additional 30-day extension for sufficient cause. The Tribunal affirmed that the Commissioner (Appeals) correctly dismissed the Appeal, as statutory timelines were strictly adhered to, and no further delay could be condoned. The decision underscores the necessity of compliance with filing deadlines under the Customs Act, 1962, reinforcing the limited scope for condonation of delays. en-us Thu, 10 Sep 2020 00:00:00 +0530 Tue, 05 Nov 2024 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399208 The Appellate Tribunal CESTAT New Delhi upheld the dismissal of an Appeal filed under section 128 of the Customs Act, 1962, due to untimely submission. The Appeal was lodged beyond the permissible 60-day period, including the additional 30-day extension for sufficient cause. The Tribunal affirmed that the Commissioner (Appeals) correctly dismissed the Appeal, as statutory timelines were strictly adhered to, and no further delay could be condoned. The decision underscores the necessity of compliance with filing deadlines under the Customs Act, 1962, reinforcing the limited scope for condonation of delays. Case-Laws Customs Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399208