https://www.taxtmi.com/caselaws?id=426530 The appeal was dismissed due to the appellant filing beyond the prescribed 90-day limit under Section 128 of the Customs Act. The Commissioner (Appeals) emphasized strict compliance with statutory timelines, citing legal precedents. Despite the appellant's explanation attributing the delay to business closure and lack of experience, it was deemed insufficient cause. The judgment highlighted the limited power of the Commissioner (Appeals) to condone delays and concluded that there was no merit in the appeal, affirming the dismissal based on the delay in filing. en-us Tue, 16 Aug 2022 00:00:00 +0530 Thu, 18 Aug 2022 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426530 The appeal was dismissed due to the appellant filing beyond the prescribed 90-day limit under Section 128 of the Customs Act. The Commissioner (Appeals) emphasized strict compliance with statutory timelines, citing legal precedents. Despite the appellant's explanation attributing the delay to business closure and lack of experience, it was deemed insufficient cause. The judgment highlighted the limited power of the Commissioner (Appeals) to condone delays and concluded that there was no merit in the appeal, affirming the dismissal based on the delay in filing. Case-Laws Customs Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426530