https://www.taxtmi.com/caselaws?id=51144 The Tribunal upheld the decision to dismiss the appeal as time-barred due to delays exceeding the condonable limits set by Section 128 of the Customs Act. The appellant's argument to exclude time consumed before the wrong forum under Section 14 of the Limitation Act was rejected, emphasizing strict adherence to statutory time limits. The Tribunal highlighted the Appellate Tribunal's discretion to admit appeals after the expiry of the period for sufficient cause, contrasting it with the limited power of the Commissioner (Appeals) to condone delays. Judicial precedents supported the Tribunal's decision to uphold the dismissal based on statutory limitations. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51144 The Tribunal upheld the decision to dismiss the appeal as time-barred due to delays exceeding the condonable limits set by Section 128 of the Customs Act. The appellant's argument to exclude time consumed before the wrong forum under Section 14 of the Limitation Act was rejected, emphasizing strict adherence to statutory time limits. The Tribunal highlighted the Appellate Tribunal's discretion to admit appeals after the expiry of the period for sufficient cause, contrasting it with the limited power of the Commissioner (Appeals) to condone delays. Judicial precedents supported the Tribunal's decision to uphold the dismissal based on statutory limitations. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51144