https://www.taxtmi.com/caselaws?id=125505 The Appellate Tribunal CESTAT, Mumbai dismissed the application for condonation of a 105-day delay in filing an appeal. The appellant's confusion over a discrepancy in names in the order and the availability of legal services were deemed insufficient reasons for the delay. The Tribunal emphasized that condonation of delay requires a valid and sufficient cause, highlighting that vague statements or unsubstantiated claims are inadequate. Additionally, the Tribunal found the appellant liable for penal action under the Customs Act, 1962, due to involvement in activities such as false declarations and improper exports, leading to the unfavorable outcome for the appellant. en-us Tue, 23 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 17:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125505 The Appellate Tribunal CESTAT, Mumbai dismissed the application for condonation of a 105-day delay in filing an appeal. The appellant's confusion over a discrepancy in names in the order and the availability of legal services were deemed insufficient reasons for the delay. The Tribunal emphasized that condonation of delay requires a valid and sufficient cause, highlighting that vague statements or unsubstantiated claims are inadequate. Additionally, the Tribunal found the appellant liable for penal action under the Customs Act, 1962, due to involvement in activities such as false declarations and improper exports, leading to the unfavorable outcome for the appellant. Case-Laws Customs Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125505