https://www.taxtmi.com/caselaws?id=87988 Unexplained delay in filing a customs appeal cannot be condoned merely because it is short or described as inadvertent; Section 129A(5) requires sufficient cause for the entire period of delay, and every day's delay must be explained. The length of the delay by itself is immaterial, and the merits of the appeal are irrelevant at the stage of condonation. As the application did not account for the relevant period, the delay was not condoned and the appeal was rejected as time-barred. en-us Fri, 06 Dec 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87988 Unexplained delay in filing a customs appeal cannot be condoned merely because it is short or described as inadvertent; Section 129A(5) requires sufficient cause for the entire period of delay, and every day's delay must be explained. The length of the delay by itself is immaterial, and the merits of the appeal are irrelevant at the stage of condonation. As the application did not account for the relevant period, the delay was not condoned and the appeal was rejected as time-barred. Case-Laws Customs Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87988