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of <h1>Appeal Allowed Despite Filing Delay Due to Incorrect Legal Advice</h1> <h3>NG. BHANUSHALI AND COMPANY Versus COMMISSIONER OF CUSTOMS, KANDLA</h3> NG. BHANUSHALI AND COMPANY Versus COMMISSIONER OF CUSTOMS, KANDLA - 2002 (145) E.L.T. 119 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai condoned a delay of 54 days in filing an appeal against the Commissioner of Customs' order. The delay was due to wrong legal advice to approach the High Court first. The Tribunal accepted the explanation and allowed the appeal.
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