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    <title>1992 (10) TMI 185 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by M/s. Atco Industries Ltd. against the Additional Collector of Customs, Bombay due to a delay of one month and four days in filing the appeal. The appellant&#039;s plea for condonation of delay based on wrong legal advice was rejected as no affidavit from the advocate confirmed such advice. The Tribunal emphasized the need for diligence and bona fides in seeking condonation of delay, ultimately concluding that there was no sufficient cause for the delay. Consequently, the stay application and appeal were dismissed without considering the case&#039;s merits.</description>
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    <pubDate>Tue, 27 Oct 1992 00:00:00 +0530</pubDate>
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      <title>1992 (10) TMI 185 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82175</link>
      <description>The Tribunal dismissed the appeal filed by M/s. Atco Industries Ltd. against the Additional Collector of Customs, Bombay due to a delay of one month and four days in filing the appeal. The appellant&#039;s plea for condonation of delay based on wrong legal advice was rejected as no affidavit from the advocate confirmed such advice. The Tribunal emphasized the need for diligence and bona fides in seeking condonation of delay, ultimately concluding that there was no sufficient cause for the delay. Consequently, the stay application and appeal were dismissed without considering the case&#039;s merits.</description>
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      <pubDate>Tue, 27 Oct 1992 00:00:00 +0530</pubDate>
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