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of <h1>Late Appeal Dismissed Due to Illness: Husband's Role in Receipt Not Enough</h1> <h3>SUSHILA SINGH Versus COMMISSIONER OF CUSTOMS, LUCKNOW</h3> SUSHILA SINGH Versus COMMISSIONER OF CUSTOMS, LUCKNOW - 1999 (109) E.L.T. 570 (Tribunal) The Appellate Tribunal CEGAT, New Delhi rejected the condonation of delay application as the appellant's illness did not provide sufficient cause for the delay in filing the appeal. The husband was looking after the affairs and the adjudication order was served on him, which did not invalidate the receipt process. The delay of over 5 months was not justified. (Case: 1998 (8) TMI 298 - CEGAT, New Delhi)
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