https://www.taxtmi.com/caselaws?id=81001 The Tribunal rejected the application for condonation of delay under Sec. 129A(5) of the Customs Act, 1962, in a case where the appellant filed an appeal 108 days late, citing administrative delays. Emphasizing the need for a sufficient cause to excuse delay, the Tribunal found negligence on the part of the appellant and dismissed the appeal as time-barred. The decision underscores the importance of adhering to limitation periods and the requirement of demonstrating a valid reason for delay in customs law matters. en-us Thu, 17 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81001 The Tribunal rejected the application for condonation of delay under Sec. 129A(5) of the Customs Act, 1962, in a case where the appellant filed an appeal 108 days late, citing administrative delays. Emphasizing the need for a sufficient cause to excuse delay, the Tribunal found negligence on the part of the appellant and dismissed the appeal as time-barred. The decision underscores the importance of adhering to limitation periods and the requirement of demonstrating a valid reason for delay in customs law matters. Case-Laws Customs Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81001