https://www.taxtmi.com/caselaws?id=80665 Under the Customs Act, the limitation period for filing an appeal runs from communication of the original adjudication order, not from receipt of a later corrigendum that merely substitutes the preamble or corrects the appellate forum. A corrigendum does not create a fresh starting point for limitation unless it alters the adjudication order itself. For condonation of delay, sufficient cause must be shown for the entire period of delay, supported by record; unsupported illness claims and advice obtained after limitation expires are inadequate. The delay was therefore not capable of being condoned on the material described. en-us Thu, 31 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80665 Under the Customs Act, the limitation period for filing an appeal runs from communication of the original adjudication order, not from receipt of a later corrigendum that merely substitutes the preamble or corrects the appellate forum. A corrigendum does not create a fresh starting point for limitation unless it alters the adjudication order itself. For condonation of delay, sufficient cause must be shown for the entire period of delay, supported by record; unsupported illness claims and advice obtained after limitation expires are inadequate. The delay was therefore not capable of being condoned on the material described. Case-Laws Customs Thu, 31 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80665