https://www.taxtmi.com/caselaws?id=445490 CESTAT New Delhi rejected the delay condonation application for filing cross objections. The respondent received notice of appeal on 03.03.2020 through registered post and service at Chief Commissioner's office, triggering the 45-day period under Section 129A(4) of Customs Act. The department claimed non-availability of appeal copy in their file and receipt only on 21.07.2022. CESTAT found no satisfactory explanation for the enormous delay and rejected the application, holding that proper service had occurred as per Section 153(1) of Customs Act. en-us Wed, 08 Nov 2023 00:00:00 +0530 Wed, 08 Nov 2023 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445490 CESTAT New Delhi rejected the delay condonation application for filing cross objections. The respondent received notice of appeal on 03.03.2020 through registered post and service at Chief Commissioner's office, triggering the 45-day period under Section 129A(4) of Customs Act. The department claimed non-availability of appeal copy in their file and receipt only on 21.07.2022. CESTAT found no satisfactory explanation for the enormous delay and rejected the application, holding that proper service had occurred as per Section 153(1) of Customs Act. Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445490