https://www.taxtmi.com/caselaws?id=81032 The appeal for condonation of a 99-day delay in filing, attributed to consultants' mishandling and office relocation, was dismissed. The goods' reclassification under a higher duty rate was upheld, with the applicant's negligence noted for not timely acting on the lost file. Despite citing legal precedents, the delay was deemed inexcusable by the majority opinion, leading to dismissal. The dissenting opinion, advocating for condonation due to consultant error, did not prevail. The appeal was ultimately dismissed as time-barred, in line with the majority decision. en-us Fri, 30 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81032 The appeal for condonation of a 99-day delay in filing, attributed to consultants' mishandling and office relocation, was dismissed. The goods' reclassification under a higher duty rate was upheld, with the applicant's negligence noted for not timely acting on the lost file. Despite citing legal precedents, the delay was deemed inexcusable by the majority opinion, leading to dismissal. The dissenting opinion, advocating for condonation due to consultant error, did not prevail. The appeal was ultimately dismissed as time-barred, in line with the majority decision. Case-Laws Customs Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81032