https://www.taxtmi.com/caselaws?id=123510 The Tribunal allowed the COD applications, condoning the 829-day delay in filing appeals under the Customs Act, 1962. The decision was based on the appellants' claim of receiving the order late, lack of Acknowledgment Due card, and their acquittal by the Special Court for Economic Offences. The Tribunal emphasized the special circumstances of the case, accepting the appellants' explanation for the delay and granting them relief. en-us Thu, 20 Dec 2007 00:00:00 +0530 Fri, 14 Sep 2012 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123510 The Tribunal allowed the COD applications, condoning the 829-day delay in filing appeals under the Customs Act, 1962. The decision was based on the appellants' claim of receiving the order late, lack of Acknowledgment Due card, and their acquittal by the Special Court for Economic Offences. The Tribunal emphasized the special circumstances of the case, accepting the appellants' explanation for the delay and granting them relief. Case-Laws Customs Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123510