https://www.taxtmi.com/caselaws?id=167100 The revision applications filed by The Shipping Corporation of India Ltd., Calcutta were transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The appellant's request for condonation of delay in filing the revision applications was opposed by the Senior D.R. The court, after analyzing the condonation request, concluded that misplacing papers without due care did not constitute sufficient cause for an extension of time. As a result, all four appeals were dismissed as time-barred, without considering the merits of the appeals. en-us Mon, 30 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 18:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167100 The revision applications filed by The Shipping Corporation of India Ltd., Calcutta were transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The appellant's request for condonation of delay in filing the revision applications was opposed by the Senior D.R. The court, after analyzing the condonation request, concluded that misplacing papers without due care did not constitute sufficient cause for an extension of time. As a result, all four appeals were dismissed as time-barred, without considering the merits of the appeals. Case-Laws Customs Mon, 30 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167100