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    <title>2017 (10) TMI 1268 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the condonation of a 204-day delay in filing an appeal under Section 129A(5) of the Customs Act, 1962, despite finding the reasons for delay unconvincing. The applicant cited the Managing Director&#039;s medical condition, financial difficulties, lack of legal staff, and misunderstanding of the Order-in-Appeal. The Tribunal balanced the interests of both parties and granted the condonation in the interest of justice, imposing a cost of &amp;amp;8377;20,000 on the appellant for the delay.</description>
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      <title>2017 (10) TMI 1268 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=350113</link>
      <description>The Tribunal allowed the condonation of a 204-day delay in filing an appeal under Section 129A(5) of the Customs Act, 1962, despite finding the reasons for delay unconvincing. The applicant cited the Managing Director&#039;s medical condition, financial difficulties, lack of legal staff, and misunderstanding of the Order-in-Appeal. The Tribunal balanced the interests of both parties and granted the condonation in the interest of justice, imposing a cost of &amp;amp;8377;20,000 on the appellant for the delay.</description>
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