https://www.taxtmi.com/caselaws?id=125636 Delay in filing the appeal was condoned where the appellant acted on counsel's advice and sought a Customs certificate of realization of a bank guarantee before appealing. The Tribunal held that the appellant could have filed the appeal without that certificate, but the delay arose from following legal advice and pursuing the certificate after provisional release of the car against bank guarantee. It exercised discretion to prevent prejudice from incorrect advice and allowed the condonation application, enabling the appeal to proceed despite the 45-day delay. en-us Fri, 19 Sep 2008 00:00:00 +0530 Sat, 27 Oct 2012 11:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125636 Delay in filing the appeal was condoned where the appellant acted on counsel's advice and sought a Customs certificate of realization of a bank guarantee before appealing. The Tribunal held that the appellant could have filed the appeal without that certificate, but the delay arose from following legal advice and pursuing the certificate after provisional release of the car against bank guarantee. It exercised discretion to prevent prejudice from incorrect advice and allowed the condonation application, enabling the appeal to proceed despite the 45-day delay. Case-Laws Customs Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125636