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2013 (9) TMI 353 - AT - CustomsCondonation of delay - Assessee had been filed the applications for condonation of delay and the appeal beyond the period of 90 days - appellate authority had dismissed the appeal – Held that:- appellate authority was correct in dismissing the appeal filed by the appellant as belated – u/s 128 the appellant should have filed the appeal on within 60 days available to him - appellant was eligible for file an appeal within next 30 days subject to there being an application for condonation of delay and the said application entertained by the first appellate authority on the merit – court followed the judgement of SINGH ENTERPRISES Versus COMMISSIONER OF C. EX., JAMSHEDPUR (2007 (12) TMI 11 - SUPREME COURT OF INDIA) – appeal decided against the assessee.
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