20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]

CESTAT upheld the appeal dismissal, stating no condonation or Board-approved extension was obtained for the delayed review order by the customs department
20-Day Delay in Review Order - Excused Without Board Extension - Board Extension - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the department’s appeal, holding that the delay in issuing the review order by 20 days could not be excused in the absence of a condonation request or an extension granted by the Board under Section 129D(3) of the Customs Act, 1962….

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