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2018 (5) TMI 1428 - AT - CustomsCondonation of delay in filing appeal - relevant date - time limitation - Section 128 of the Customs Act, 1962 - Held that: - The appeals for the purpose of Section 128 ibid should have been filed within a period of 60 days from the date of payment of duty in respect of these cases. There is also a further condonable period of 30 days provided in that section - it appears prima facie that all these eight appeals had been filed before the Commissioner (Appeals) within this combined period of 90 days. This being so, the matter is required to be remanded back to lower appellate authority concerned to ascertain the veracity of the appellant’s contentions with regard to their having filed appeals within a maximum of 90 days from the ‘relevant date’ in each case - appeal allowed by way of remand.
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