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2021 (3) TMI 1227 - AT - CustomsCondonation of delay in filing appeal - appeal dismissed as time barred in terms of Section 85(3) of the Finance Act, 1944 - date of filing of writ petitions had not been provided by the Ld. counsel for the appellants - HELD THAT:- It is a fact on record that the order of the Hon’ble High Court was passed the order on 28.03.2018 and thereafter till 4 months no application for providing certified copy of the order by Hon’ble High Court and after receiving the certified copy also the appellants have filed appeals after more than 15 days of the receipt of their order. In these Circumstances, as the hands of the Ld. Commissioner (Appeals) are tight with the law in terms of Section 85(3) of the Finance Act, 1994, therefore, if it is considered that the time consumed by the appellants before the Hon’ble High Court is to be excluded than also appeals have been filed before the Ld. Commissioner (Appeals) beyond the time limit prescribed in statute. The appeals filed by the the appellants are highly time barred - Appeal dismissed.
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