https://www.taxtmi.com/caselaws?id=85145 The appellate judge upheld the lower authority's decision, dismissing the appellant's appeal regarding the delay in shipping baggage beyond the permissible time limit under baggage rules. The judge found that the appellant failed to provide sufficient evidence to support the condonation of the delay, including discrepancies in dates on receipts, lack of purchase receipts for new items, and failure to establish ownership of the baggage items. The judge emphasized the importance of providing proper documentation and evidence in such cases, ultimately ruling in favor of the Department due to the lack of substantiating evidence from the appellant. en-us Fri, 23 Dec 1994 00:00:00 +0530 Wed, 03 Aug 2011 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85145 The appellate judge upheld the lower authority's decision, dismissing the appellant's appeal regarding the delay in shipping baggage beyond the permissible time limit under baggage rules. The judge found that the appellant failed to provide sufficient evidence to support the condonation of the delay, including discrepancies in dates on receipts, lack of purchase receipts for new items, and failure to establish ownership of the baggage items. The judge emphasized the importance of providing proper documentation and evidence in such cases, ultimately ruling in favor of the Department due to the lack of substantiating evidence from the appellant. Case-Laws Customs Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85145