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2018 (3) TMI 1015 - CESTAT, BANGALORECondonation of delay in filing appeal - power of Commissioner (A) to condone delay - Held that: - if the appellant were aggrieved by the assessment of the Bill of Entry, he could have either asked for re-assessment of the Bill of Entry or at least challenged the same before the First Appellate Authority within the time available to him for such purpose - Since the appeal has been filed before the Commissioner (A) well beyond the period, which he is empowered to condone, the appeal has been rightly rejected by the Commissioner (A) - appeal dismissed - decided against appellant.
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