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of <h1>CEGAT Mumbai Dismisses Appeal for 65-Day Filing Delay</h1> <h3>JEWELFAB EXPORTS LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> JEWELFAB EXPORTS LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - 2001 (135) E.L.T. 142 (Tri. - Mumbai) The judgment by the Appellate Tribunal CEGAT, Mumbai involved a delay of 65 days in filing an appeal due to the director's illness. The Tribunal found that there was no sufficient cause for the delay and dismissed the application.
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