CESTAT Kolkata Dismisses Time-Barred Custom Appeal

Suparna Karmakar Vs Commissioner of Customs (CESTAT Kolkata) Introduction: In the case of Suparna Karmakar vs. Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata dismissed an appeal filed by the appellant on the grounds that it was filed beyond the condonable period stipulated by Section 128 of the Customs Act. Detailed Analysis: The appellant had lodged this appeal against an impugned order in which the learned Commissioner (Appeals) had dismissed the appeal on the basis of being time-barred. During the hearing, the appellant’s counsel high...