https://www.taxtmi.com/caselaws?id=78735 Delay in filing an appeal may be condoned where sufficient cause is shown and no negligence or want of bona fides is attributable to the appellant; on that approach, the 62-day delay was condoned. Where an exemption claim has not been fully examined on the relevant materials, including supporting certificates and related correspondence, the matter may be remanded for fresh adjudication. The exemption question remained open and was left for decision by the original adjudicating authority after reconsidering the description of the goods, the purpose of import, and the supporting record. en-us Mon, 08 Mar 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78735 Delay in filing an appeal may be condoned where sufficient cause is shown and no negligence or want of bona fides is attributable to the appellant; on that approach, the 62-day delay was condoned. Where an exemption claim has not been fully examined on the relevant materials, including supporting certificates and related correspondence, the matter may be remanded for fresh adjudication. The exemption question remained open and was left for decision by the original adjudicating authority after reconsidering the description of the goods, the purpose of import, and the supporting record. Case-Laws Customs Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78735