https://www.taxtmi.com/caselaws?id=445489 CESTAT New Delhi rejected the delay condonation application for filing cross objections. The appellant filed cross objections after significant delay, claiming the appeal copy was unavailable in departmental files until receiving a letter in July 2022. However, the tribunal found that notice was properly served on the authorized representative in January 2020 under Section 153(1) of the Customs Act. The department failed to provide satisfactory explanation for the enormous delay in filing cross objections beyond the prescribed 45-day period under Section 129A(4). en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 08:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445489 CESTAT New Delhi rejected the delay condonation application for filing cross objections. The appellant filed cross objections after significant delay, claiming the appeal copy was unavailable in departmental files until receiving a letter in July 2022. However, the tribunal found that notice was properly served on the authorized representative in January 2020 under Section 153(1) of the Customs Act. The department failed to provide satisfactory explanation for the enormous delay in filing cross objections beyond the prescribed 45-day period under Section 129A(4). Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445489