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of <h1>Appeal Dismissed for Filing Delay and Insufficient Medical Certificate</h1> <h3>PREM CHAND AGARWAL Versus COMMISSIONER OF CUSTOMS, LUCKNOW</h3> PREM CHAND AGARWAL Versus COMMISSIONER OF CUSTOMS, LUCKNOW - 2000 (115) E.L.T. 114 (Tribunal) The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to a delay of 42 days in filing. The explanation for the delay was deemed unsatisfactory as the medical certificate did not cover the entire period claimed for illness. Consequently, the appeal, COD application, and Stay application were dismissed as time-barred.
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