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    <title>2001 (4) TMI 490 - CEGAT, KOLKATA</title>
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    <description>Delay condonation in a customs appeal was refused where the appellant failed to show sufficient cause for a 131-day delay. Illness and death in the family were relied on, but those events occurred before receipt of the impugned order. The appellant also did not explain the delay after limitation expired, and the record showed continued correspondence with customs during the relevant period. The requirement to account for the delay period was not met, so the condonation application was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=97814</link>
      <description>Delay condonation in a customs appeal was refused where the appellant failed to show sufficient cause for a 131-day delay. Illness and death in the family were relied on, but those events occurred before receipt of the impugned order. The appellant also did not explain the delay after limitation expired, and the record showed continued correspondence with customs during the relevant period. The requirement to account for the delay period was not met, so the condonation application was rejected.</description>
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      <pubDate>Tue, 24 Apr 2001 00:00:00 +0530</pubDate>
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