https://www.taxtmi.com/caselaws?id=34084 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appeal due to time limitation under Section 128 of the Customs Act, 1962. It was held that the High Court's permission to seek an alternative remedy did not automatically condone the delay beyond the statutory period. The Tribunal emphasized that the Commissioner (Appeals) does not have the authority to condone delay beyond the statutory period, unlike the Tribunal, which can do so for a valid reason. As a result, the appeal was dismissed based on the legal position that the Commissioner (Appeals) lacks the power to condone delay beyond the statutory period. en-us Thu, 04 Sep 2008 00:00:00 +0530 Sat, 11 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34084 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appeal due to time limitation under Section 128 of the Customs Act, 1962. It was held that the High Court's permission to seek an alternative remedy did not automatically condone the delay beyond the statutory period. The Tribunal emphasized that the Commissioner (Appeals) does not have the authority to condone delay beyond the statutory period, unlike the Tribunal, which can do so for a valid reason. As a result, the appeal was dismissed based on the legal position that the Commissioner (Appeals) lacks the power to condone delay beyond the statutory period. Case-Laws Customs Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34084