https://www.taxtmi.com/caselaws?id=167535 The appeal filed by the Collector of Customs, Calcutta against an order passed by the Collector (Appeals), Calcutta was dismissed by the Appellate Tribunal. Despite arguments presented for condonation of delay, citing legal provisions under the Customs Act, the Tribunal found the appellant's justification insufficient. Emphasizing the need to prove sufficient cause for delay, the Tribunal upheld the dismissal of the appeal on the grounds of being time-barred, without addressing the case's merits. en-us Thu, 18 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 14:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167535 The appeal filed by the Collector of Customs, Calcutta against an order passed by the Collector (Appeals), Calcutta was dismissed by the Appellate Tribunal. Despite arguments presented for condonation of delay, citing legal provisions under the Customs Act, the Tribunal found the appellant's justification insufficient. Emphasizing the need to prove sufficient cause for delay, the Tribunal upheld the dismissal of the appeal on the grounds of being time-barred, without addressing the case's merits. Case-Laws Customs Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167535