https://www.taxtmi.com/caselaws?id=167541 The appeal by M/s. Hindustan Fertilizers Corporation Ltd. was dismissed by the Appellate Tribunal CEGAT CALCUTTA due to a delay of seven months in filing the appeal. The court declined to condone the delay as the appellants failed to establish sufficient cause as per the Customs Act, 1962. Emphasizing the need for caution post-limitation period, the court referenced Supreme Court precedents and highlighted the importance of evaluating each case judiciously. The dismissal was solely on the grounds of limitation, without delving into the merits of the appeal, concluding the legal proceedings. en-us Wed, 17 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 15:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167541 The appeal by M/s. Hindustan Fertilizers Corporation Ltd. was dismissed by the Appellate Tribunal CEGAT CALCUTTA due to a delay of seven months in filing the appeal. The court declined to condone the delay as the appellants failed to establish sufficient cause as per the Customs Act, 1962. Emphasizing the need for caution post-limitation period, the court referenced Supreme Court precedents and highlighted the importance of evaluating each case judiciously. The dismissal was solely on the grounds of limitation, without delving into the merits of the appeal, concluding the legal proceedings. Case-Laws Customs Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167541