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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Condonation of delay in filing appeal - though the Appellant had ...

Case Laws     Customs

December 19, 2022

Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable period of 30(thirty) days. However, the Ld.Commissioner(Appeals) chose not to condone the delay and rejected the Appeal before him without going into the merits of the case. - delay condoned - matter restored back - AT

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