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Case Law Details

Case Name : Suparna Karmakar Vs Commissioner of Customs (CESTAT Kolkata)
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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 learn

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