https://www.taxtmi.com/caselaws?id=787459 Statutory revision was the prescribed remedy against the first appellate customs order, subject to a 90-day filing period and a further condonable 90 days; delay beyond that limit could not be condoned. The belated appeal filed before the Tribunal was defective because revision to the Central Government was required, and that defect order remained unchallenged. Medical records referring to cervicitis treatment and laparoscopic surgery did not substantiate the claimed cervical cancer diagnosis or satisfactorily explain the subsequent delay. The writ petition seeking to challenge the appellate order and obtain release of seized goods was therefore not entertained, and dismissal of the challenge was affirmed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787459 Statutory revision was the prescribed remedy against the first appellate customs order, subject to a 90-day filing period and a further condonable 90 days; delay beyond that limit could not be condoned. The belated appeal filed before the Tribunal was defective because revision to the Central Government was required, and that defect order remained unchallenged. Medical records referring to cervicitis treatment and laparoscopic surgery did not substantiate the claimed cervical cancer diagnosis or satisfactorily explain the subsequent delay. The writ petition seeking to challenge the appellate order and obtain release of seized goods was therefore not entertained, and dismissal of the challenge was affirmed. Case-Laws Customs Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787459