https://www.taxtmi.com/caselaws?id=98509 An appeal filed beyond the prescribed period under the Customs Act was not entertainable where no written condonation application accompanied the filing and no sufficient cause was shown. The Tribunal held that discretionary extension of time depends on a proper request setting out the reasons for delay in verifiable form, so the delay cannot be excused on general references to natural justice or unrelated authorities. Because the threshold requirement for condonation was not met, the merits were not examined and the delayed challenge failed. en-us Mon, 23 Apr 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98509 An appeal filed beyond the prescribed period under the Customs Act was not entertainable where no written condonation application accompanied the filing and no sufficient cause was shown. The Tribunal held that discretionary extension of time depends on a proper request setting out the reasons for delay in verifiable form, so the delay cannot be excused on general references to natural justice or unrelated authorities. Because the threshold requirement for condonation was not met, the merits were not examined and the delayed challenge failed. Case-Laws Customs Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98509