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2012 (11) TMI 1069 - CGOVT - CustomsDuty demand - Bar of limitation - Inordinate delay of 1088 days - Applicability of limitation Act - Held that:- provisions of Rule 13 of FTT Rules, 1979 are pari materia with the provisions of Section 128 of Customs Act, 1962. Therefore the ratio of above judgments is squarely applicable to this case - Commissioner (Appeals) has rightly rejected the appeal as time-barred as there is no provisions under FTT Rules to condone the delay exceeding 3 months. Government therefore upholds the impugned order-in-appeal for being legal and proper. Thus the instant revision application cannot be entertained - Decision in the case of Delta Impex v. CC, New Delhi reported [2004 (2) TMI 81 - HIGH COURT OF DELHI] followed - Decide against assessee.
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