https://www.taxtmi.com/caselaws?id=174065 Delay in filing an appeal may be condoned where the appellant acted diligently, arranged the filing fee, and the lapse arose from the counsel's office misplacing the papers during a shift; the refusal to condone such delay was held unsustainable. Interim protection over seized gold was continued pending disposal of the appeal because prior restraint was necessary to preserve the subject matter until the Tribunal decided the matter on merits. The order refusing condonation was set aside, the matter was remitted to the Tribunal for merits consideration, and interim restraint on minting the gold remained in force. en-us Wed, 18 Mar 1992 00:00:00 +0530 Tue, 29 Sep 2015 14:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174065 Delay in filing an appeal may be condoned where the appellant acted diligently, arranged the filing fee, and the lapse arose from the counsel's office misplacing the papers during a shift; the refusal to condone such delay was held unsustainable. Interim protection over seized gold was continued pending disposal of the appeal because prior restraint was necessary to preserve the subject matter until the Tribunal decided the matter on merits. The order refusing condonation was set aside, the matter was remitted to the Tribunal for merits consideration, and interim restraint on minting the gold remained in force. Case-Laws Customs Wed, 18 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174065