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<h1>Appeals Dismissed for Delay in Filing - Condonation Denied</h1> <h3>NANDALAL K. JAIN Versus COLLECTER OF CUSTOMS (P), BOMBAY</h3> NANDALAL K. JAIN Versus COLLECTER OF CUSTOMS (P), BOMBAY - 1995 (78) E.L.T. 68 (Tribunal). The appeals were filed against an Order in Appeal passed by the Collector of Customs. There was a delay in filing the appeals of about 3 months. The appellants failed to provide sufficient reasons for the delay, and their condonation applications were rejected. As a result, the appeals were also rejected as time-barred.