https://www.taxtmi.com/caselaws?id=73055 Delay in filing an appeal may be condoned where the appellant, under a bona fide mistake, first pursued a revision before the wrong forum and acted with diligence once the defect was pointed out; the time spent in the wrong forum can be treated as sufficient cause. On the import question, goods found to be electric motors rather than mere spares were subject to the applicable import restriction and required a valid licence. In the absence of such licence, the import was prohibited under the customs and import control framework, and the goods were liable to confiscation. en-us Thu, 29 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73055 Delay in filing an appeal may be condoned where the appellant, under a bona fide mistake, first pursued a revision before the wrong forum and acted with diligence once the defect was pointed out; the time spent in the wrong forum can be treated as sufficient cause. On the import question, goods found to be electric motors rather than mere spares were subject to the applicable import restriction and required a valid licence. In the absence of such licence, the import was prohibited under the customs and import control framework, and the goods were liable to confiscation. Case-Laws Central Excise Thu, 29 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73055