https://www.taxtmi.com/caselaws?id=80352 Limitation for filing an appeal under the Customs Act, 1962 turned on the date of actual receipt in the Registry, and a delayed filing could be admitted only on sufficient cause. The majority held that where filing was by post, Rule 6(2) of the CEGAT (Procedure) Rules, 1982 required proof of dispatch, and the absence of postal receipt or comparable evidence meant the asserted filing date was not established. On that basis, the delay was not condoned and the appeal was treated as time-barred. A separate opinion considered the contemporaneous documents and affidavits sufficient to show diligence and support condonation, but it did not prevail. en-us Thu, 22 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80352 Limitation for filing an appeal under the Customs Act, 1962 turned on the date of actual receipt in the Registry, and a delayed filing could be admitted only on sufficient cause. The majority held that where filing was by post, Rule 6(2) of the CEGAT (Procedure) Rules, 1982 required proof of dispatch, and the absence of postal receipt or comparable evidence meant the asserted filing date was not established. On that basis, the delay was not condoned and the appeal was treated as time-barred. A separate opinion considered the contemporaneous documents and affidavits sufficient to show diligence and support condonation, but it did not prevail. Case-Laws Customs Thu, 22 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80352