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of <h1>Supreme Court Upholds Tribunal Decision on Appeal Filing and Notice Validity</h1> <h3>Bharat Nandlal Kalyani Versus Collector of Customs (Prev.)</h3> The Supreme Court dismissed the Special Leave Petition (Civil) No. 181 of 1989, upholding the decision of the Appellate Tribunal that delay in filing ... - The Supreme Court dismissed the Special Leave Petition (Civil) No. 181 of 1989 filed by Bharat Nandalal Kalyani against CEGAT Order No. 248/88-WRB. The Court upheld the Appellate Tribunal's decision that delay in filing appeal without bona fides is not condonable. Additionally, the Tribunal ruled that notice served by registered post is considered valid and that sworn affidavit prevails over inconsistent statements in applications.
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