https://www.taxtmi.com/caselaws?id=47071 The court affirmed the Tribunal's decision, confirming that under Section 128 of the Customs Act, 1962, the Commissioner (Appeals) cannot condone delays beyond 30 days. Additionally, the Tribunal is not obligated to consider the appeal on its merits if dismissed as time-barred by the Commissioner (Appeals), aligning with legislative intent for timely resolution of fiscal matters. en-us Fri, 13 Feb 2004 00:00:00 +0530 Tue, 25 Jun 2024 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47071 The court affirmed the Tribunal's decision, confirming that under Section 128 of the Customs Act, 1962, the Commissioner (Appeals) cannot condone delays beyond 30 days. Additionally, the Tribunal is not obligated to consider the appeal on its merits if dismissed as time-barred by the Commissioner (Appeals), aligning with legislative intent for timely resolution of fiscal matters. Case-Laws Customs Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47071