https://www.taxtmi.com/caselaws?id=763578 Delay beyond the maximum condonable period under the proviso to Section 28KA of the Customs Act, 1962 cannot be condoned. The appeal was filed 102 days late, exceeding both the statutory sixty-day limit and the additional thirty-day period available for condonation. The court rejected the plea of continuing wrong because the authorities relied on were not decided under a comparable provision, and a different order under other statutory provisions was inapposite. The condonation application was therefore rejected, and the appeal failed at the threshold. en-us Tue, 17 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763578 Delay beyond the maximum condonable period under the proviso to Section 28KA of the Customs Act, 1962 cannot be condoned. The appeal was filed 102 days late, exceeding both the statutory sixty-day limit and the additional thirty-day period available for condonation. The court rejected the plea of continuing wrong because the authorities relied on were not decided under a comparable provision, and a different order under other statutory provisions was inapposite. The condonation application was therefore rejected, and the appeal failed at the threshold. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763578