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    <title>2021 (4) TMI 118 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal as time-barred since it was filed beyond the permissible ninety-day period for filing appeals under Section 128 of the Customs Act, 1962. The Tribunal held that it does not have the power to condone delays beyond this period, citing the Supreme Court precedent in Singh Enterprises vs. CCE, Jamshedpur. Consequently, the appeal was dismissed on 01.04.2021.</description>
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      <description>The Tribunal dismissed the appeal as time-barred since it was filed beyond the permissible ninety-day period for filing appeals under Section 128 of the Customs Act, 1962. The Tribunal held that it does not have the power to condone delays beyond this period, citing the Supreme Court precedent in Singh Enterprises vs. CCE, Jamshedpur. Consequently, the appeal was dismissed on 01.04.2021.</description>
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