High Court Overturns CESTAT Dismissal: Customs Appeal Delay Condonable When Representation Was Pending Before Third Respondent.

HC ruled in favor of appellant regarding condonation of delay in customs appeal. While Commissioner of Customs (Appeals) lacked authority to condone delay beyond 30 days, CESTAT erred in dismissing the subsequent appeal filed within statutory limits. Court found compelling reasons for delay, noting appellant's pending representation before third respondent on 22.08.2007 likely caused wait before filing appeal. CESTAT's cursory dismissal failed to consider relevant parameters. Questions of law on limitation resolved favorably, with exemption issue covered by previous CESTAT Bangalore ruling supporting appellant's position. Appeal succeeded with costs throughout. .....

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