https://www.taxtmi.com/caselaws?id=73580 The Tribunal rejected the Collector of Customs' application for condonation of delay in filing the appeal beyond the stipulated period under Section 129A(2) of the Customs Act. Despite arguments regarding the date of receipt of the order, the Tribunal found no sufficient cause or due diligence for the delay. Citing the need for urgency and following precedent emphasizing a liberal approach, the Tribunal dismissed the appeals as barred by limitation due to the lack of justification for the delay. en-us Sun, 28 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73580 The Tribunal rejected the Collector of Customs' application for condonation of delay in filing the appeal beyond the stipulated period under Section 129A(2) of the Customs Act. Despite arguments regarding the date of receipt of the order, the Tribunal found no sufficient cause or due diligence for the delay. Citing the need for urgency and following precedent emphasizing a liberal approach, the Tribunal dismissed the appeals as barred by limitation due to the lack of justification for the delay. Case-Laws Customs Sun, 28 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73580