https://www.taxtmi.com/caselaws?id=344427 Delay in filing a Customs Act appeal beyond the three-month period was condoned under Section 129A(5) where the appellant had handed papers to counsel in time and the default arose from the advocate's failure to act promptly. The Court treated the lapse as not so excessive as to bar relief and held that the appellant should not suffer prejudice for the engaged counsel's lack of diligence. The Tribunal's order rejecting the appeal as time-barred was therefore set aside, subject to payment of costs. en-us Fri, 02 Jun 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344427 Delay in filing a Customs Act appeal beyond the three-month period was condoned under Section 129A(5) where the appellant had handed papers to counsel in time and the default arose from the advocate's failure to act promptly. The Court treated the lapse as not so excessive as to bar relief and held that the appellant should not suffer prejudice for the engaged counsel's lack of diligence. The Tribunal's order rejecting the appeal as time-barred was therefore set aside, subject to payment of costs. Case-Laws Customs Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344427