https://www.taxtmi.com/caselaws?id=441929 The appeal regarding the condonation of a 31-day delay in filing under section 128 of the Customs Act, 1962 was dismissed by the Tribunal. Citing precedents such as Singh Enterprises, the Tribunal held that the Commissioner (Appeals) lacked jurisdiction to condone delays beyond the statutory period of 90 days. Emphasizing the importance of adhering to the statutory limits, the Tribunal upheld the dismissal of the appeal as time-barred. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 08:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441929 The appeal regarding the condonation of a 31-day delay in filing under section 128 of the Customs Act, 1962 was dismissed by the Tribunal. Citing precedents such as Singh Enterprises, the Tribunal held that the Commissioner (Appeals) lacked jurisdiction to condone delays beyond the statutory period of 90 days. Emphasizing the importance of adhering to the statutory limits, the Tribunal upheld the dismissal of the appeal as time-barred. Case-Laws Customs Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441929