https://www.taxtmi.com/caselaws?id=86819 The Appellate Tribunal CEGAT, MADRAS, dismissed the appeal due to the appellant's failure to provide a valid reason for condonation of a 17-day delay in filing beyond the prescribed period under the Customs Act. The Tribunal highlighted the lack of evidence supporting the appellant's claim of a misunderstanding by the dealing Assistant and emphasized the necessity for a credible explanation for delay. Despite the seemingly minimal delay, the Tribunal found the appellant's reasoning insufficient and upheld the dismissal of the appeal as time-barred. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86819 The Appellate Tribunal CEGAT, MADRAS, dismissed the appeal due to the appellant's failure to provide a valid reason for condonation of a 17-day delay in filing beyond the prescribed period under the Customs Act. The Tribunal highlighted the lack of evidence supporting the appellant's claim of a misunderstanding by the dealing Assistant and emphasized the necessity for a credible explanation for delay. Despite the seemingly minimal delay, the Tribunal found the appellant's reasoning insufficient and upheld the dismissal of the appeal as time-barred. Case-Laws Customs Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86819