https://www.taxtmi.com/caselaws?id=767252 CESTAT Chennai dismissed the appeal for non-compliance with time limitations under Section 129D(3) of the Customs Act, 1962. The appeal was filed beyond the prescribed 90-day period without obtaining Board's sanction for extension or filing condonation application before Commissioner Appeals. The appellant failed to demonstrate sufficient cause for delay or provide justification for non-adherence to statutory requirements. The tribunal held that no preferential consideration could be granted for mechanical condonation of delay without following legal mandates, upholding the lower appellate authority's rejection. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767252 CESTAT Chennai dismissed the appeal for non-compliance with time limitations under Section 129D(3) of the Customs Act, 1962. The appeal was filed beyond the prescribed 90-day period without obtaining Board's sanction for extension or filing condonation application before Commissioner Appeals. The appellant failed to demonstrate sufficient cause for delay or provide justification for non-adherence to statutory requirements. The tribunal held that no preferential consideration could be granted for mechanical condonation of delay without following legal mandates, upholding the lower appellate authority's rejection. Case-Laws Customs Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767252