https://www.taxtmi.com/caselaws?id=167266 The Tribunal dismissed the Collector of Customs' appeal due to delay in filing beyond the limitation period. The Application for Condonation of Delay was rejected as the reason cited for delay was deemed unjustified. The Tribunal emphasized that the principle of 'sufficient cause' for condonation of delay applies equally to the Government and private individuals, citing the Supreme Court's decision. The appeal was ultimately dismissed as time-barred under Section 129A of the Customs Act, underscoring the importance of adhering to statutory timelines in legal proceedings. en-us Thu, 14 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 12:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167266 The Tribunal dismissed the Collector of Customs' appeal due to delay in filing beyond the limitation period. The Application for Condonation of Delay was rejected as the reason cited for delay was deemed unjustified. The Tribunal emphasized that the principle of 'sufficient cause' for condonation of delay applies equally to the Government and private individuals, citing the Supreme Court's decision. The appeal was ultimately dismissed as time-barred under Section 129A of the Customs Act, underscoring the importance of adhering to statutory timelines in legal proceedings. Case-Laws Customs Thu, 14 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167266