CESTAT Dismisses Appeal Due to 325-Day Filing Delay

Access Enterprises Vs Commissioner of Customs (CESTAT Bangalore) In the case of Access Enterprises Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore dismissed an appeal filed by Access Enterprises due to a significant delay in filing. The appellant had imported car accessories and filed a bill of entry for their clearance. However, following allegations of misdeclaration and undervaluation, the Adjudication Authority issued Order-in-Original No. 49/2014 on October 17, 2014, which not only rejected the declared value but also imposed a fin...