https://www.taxtmi.com/caselaws?id=80939 A short delay in filing a Customs Act appeal was condoned because the appellant showed diligence: the impugned order had been received before limitation expired, the appeal papers were sent by registered post, and the demand draft was prepared in time. The tribunal applied a liberal, justice-oriented construction of "sufficient cause" under section 129A(3), noting the delay was only seven days and there was no indication of negligence. On that basis, the delay was treated as explained and the appeal was allowed to proceed. en-us Thu, 15 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80939 A short delay in filing a Customs Act appeal was condoned because the appellant showed diligence: the impugned order had been received before limitation expired, the appeal papers were sent by registered post, and the demand draft was prepared in time. The tribunal applied a liberal, justice-oriented construction of "sufficient cause" under section 129A(3), noting the delay was only seven days and there was no indication of negligence. On that basis, the delay was treated as explained and the appeal was allowed to proceed. Case-Laws Customs Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80939