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    <title>1996 (2) TMI 276 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal and application for condonation of delay due to the lack of sufficient cause for the delay in filing. Despite explanations such as document reconstruction and adverse weather, the Tribunal found the reasons provided inadequate. A supplementary appeal was also dismissed on similar grounds, emphasizing the importance of valid justifications for delays in filing appeals under the Customs Act, 1962. The Tribunal&#039;s decision highlights the need for timely and justified filings to avoid dismissal of appeals.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeal and application for condonation of delay due to the lack of sufficient cause for the delay in filing. Despite explanations such as document reconstruction and adverse weather, the Tribunal found the reasons provided inadequate. A supplementary appeal was also dismissed on similar grounds, emphasizing the importance of valid justifications for delays in filing appeals under the Customs Act, 1962. The Tribunal&#039;s decision highlights the need for timely and justified filings to avoid dismissal of appeals.</description>
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      <pubDate>Fri, 09 Feb 1996 00:00:00 +0530</pubDate>
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