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<h1>Appeal Dismissed for 263-Day Delay; Reasons for Delay Insufficient, Case Also Dismissed on Merits.</h1> <h3>COMMISSIONER OF CUSTOMS (PREV.) Versus M/s S.K. ENTERPRISES</h3> The SC dismissed the appeal due to a gross delay of 263 days in filing, with the appellant providing unsatisfactory reasons for condonation of delay. ... Condonation of delay of 263 days in filing this appeal - HELD THAT:- The reasons assigned for seeking condonation of delay are neither satisfactory nor sufficient in law so as to condone the delay - the application seeking condonation of delay is dismissed. The Supreme Court dismissed the appeal due to a gross delay of 263 days in filing, with unsatisfactory reasons for seeking condonation of delay. The appeal was also dismissed on merit.