https://www.taxtmi.com/caselaws?id=80323 The Appellate Tribunal CEGAT, New Delhi dismissed the application for condonation of delay in filing an appeal under the Customs Act, 1962 by the Collector of Customs. The Tribunal found the reasons provided for the delay, citing non-availability of original records and time taken for reconstruction, unsatisfactory. Despite multiple document submissions by the respondents and the availability of necessary records elsewhere, the Tribunal held that the explanation did not constitute sufficient cause for the delay. Consequently, the appeal was deemed barred by limitation, emphasizing the importance of providing detailed and substantiated explanations for delays in legal proceedings. en-us Sat, 06 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80323 The Appellate Tribunal CEGAT, New Delhi dismissed the application for condonation of delay in filing an appeal under the Customs Act, 1962 by the Collector of Customs. The Tribunal found the reasons provided for the delay, citing non-availability of original records and time taken for reconstruction, unsatisfactory. Despite multiple document submissions by the respondents and the availability of necessary records elsewhere, the Tribunal held that the explanation did not constitute sufficient cause for the delay. Consequently, the appeal was deemed barred by limitation, emphasizing the importance of providing detailed and substantiated explanations for delays in legal proceedings. Case-Laws Customs Sat, 06 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80323