2024 (7) TMI 772

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....r. Ashutosh Mishra and Mr. Rupesh Dubey i/b. Mr. Jitendra Mishra. P.C. : 1. This appeal is filed under Section 130 of the Customs Act, 1962 against an order dated 15th September 2022 dismissing appellant's application for condonation of delay of about 145 days and consequently the appeal. The appeal that appellant proposed to file was against respondents failure to pay interest on the amounts ....

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.... only sometime in September 2021 it came to light when appellant's Chartered Accountant raised a query that the impugned order dated 23rd May 2019 received on 3rd June 2019 and the corrigendum dated 13th August 2019 received on 22nd August 2019 have not been challenged. 4. The Tribunal has simply dismissed the condonation of delay application by observing that appellant has failed to provide any ....