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    <title>1997 (3) TMI 266 - CEGAT, NEW DELHI</title>
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    <description>The appeal filed by M/s. Hemal Industries against the dismissal of their appeal by the Collector of Customs (Appeals), Bombay, was rejected by the Tribunal. The Tribunal found that the appeal was filed after the prescribed time limit and failed to provide sufficient reasons for the delay. Despite the appellant&#039;s argument of lack of awareness, the Tribunal applied the legal maxim ignoratia juris non-excusat (ignorance of the law is no excuse) and upheld the decision of the Collector (Appeals) to dismiss the appeal as time-barred.</description>
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    <pubDate>Wed, 19 Mar 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=88001</link>
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      <pubDate>Wed, 19 Mar 1997 00:00:00 +0530</pubDate>
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