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Customs - Highlights / Catch Notes

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Condonation of delay in filing appeal - Revenue appeal - the ...

Customs

July 13, 2021

Condonation of delay in filing appeal - Revenue appeal - the delay was unexplained - The objective is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. We have deprecated such practice and process and we do so again. We refuse to grant such certificates and if the Government/public authorities suffer losses, it is time when concerned officers responsible for the same, bear the consequences - SC

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