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2024 (3) TMI 413 - CESTAT NEW DELHIcondonation of delay - in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - HELD THAT:- The appeal has to be filed before the Commissioner (Appeals) within 60 days, though a period of 30 days after the expiry of the initial period of 60 days can be condoned if the appellant is able to satisfy the Commissioner (Appeals) that it was prevented by sufficient cause from filing the appeal within the period of 60 days. The submission advanced by the authorized representative before the Commissioner (Appeals) that there is no time limit prescribed u/s 149 of the Customs Act was, therefore, correctly rejected by the Commissioner (Appeals) as this fact was irrelevant for the purpose of computation of limitation provided for filing an appeal before the Commissioner (Appeals). The Commissioner (Appeals), therefore, in the absence of any explanation provided by the appellant for condoning the delay, committed no error in dismissing the appeal. The present appeal is, therefore, without any merit and is, accordingly, dismissed.
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