325-Day Delay in Filing Appeal due to Medical Reasons: CESTAT dismisses Appeal for Exceeding Statutory Limit [Read Order]

The tribunal had no authority to condone the delay based on the statutory limitations, rendering the appeal unsustainable

By Sneha Sukumaran Mullakkal - On October 1, 2024 12:03 pm - 2 mins read

325-Day Delay in Filing Appeal Due to Medical Reasons: CESTAT dismisses Appeal for Exceeding Statutory Limit

The Bangalore bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dismissed the appeal due to a 325-day delay attributed to medical reasons, finding that it lacked the authority to condone the delay based on statutory limitations set forth in the Customs Act,1962. Access Enterprises,the appellant-assessee,had imported car accessories and filed a…

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