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    <title>1989 (2) TMI 228 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the Collector of Customs seeking condonation of delay in filing under the Customs Act, 1962. Despite citing administrative reasons for the delay, the Tribunal found negligence on the appellant&#039;s part and emphasized the need for a sufficient cause to condone delay after the limitation period. Referring to legal precedents, including Supreme Court judgments, the Tribunal rejected the application for condonation of delay and dismissed the appeal as time-barred, without considering the merits. The stay application was also dismissed accordingly.</description>
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    <pubDate>Wed, 22 Feb 1989 00:00:00 +0530</pubDate>
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      <title>1989 (2) TMI 228 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74316</link>
      <description>The Tribunal dismissed the appeal filed by the Collector of Customs seeking condonation of delay in filing under the Customs Act, 1962. Despite citing administrative reasons for the delay, the Tribunal found negligence on the appellant&#039;s part and emphasized the need for a sufficient cause to condone delay after the limitation period. Referring to legal precedents, including Supreme Court judgments, the Tribunal rejected the application for condonation of delay and dismissed the appeal as time-barred, without considering the merits. The stay application was also dismissed accordingly.</description>
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      <pubDate>Wed, 22 Feb 1989 00:00:00 +0530</pubDate>
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