https://www.taxtmi.com/caselaws?id=80542 A one-day delay in filing a Customs Act appeal was condoned because the appellant showed sufficient cause through an affidavit-supported explanation of a computer snag, late preparation of the draft, and prompt steps to file the appeal. With no counter-affidavit and no finding of negligence, the Tribunal applied a liberal approach to short-delay condonation and held that a bona fide explanation should not be defeated by insisting on an unnecessary explanation of conduct beyond the limitation period. The delay was therefore condoned. en-us Wed, 25 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80542 A one-day delay in filing a Customs Act appeal was condoned because the appellant showed sufficient cause through an affidavit-supported explanation of a computer snag, late preparation of the draft, and prompt steps to file the appeal. With no counter-affidavit and no finding of negligence, the Tribunal applied a liberal approach to short-delay condonation and held that a bona fide explanation should not be defeated by insisting on an unnecessary explanation of conduct beyond the limitation period. The delay was therefore condoned. Case-Laws Customs Wed, 25 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80542