https://www.taxtmi.com/caselaws?id=359431 The Calcutta High Court condoned a 112-day delay in filing an appeal, leading to the dismissal of the appeal challenging the Customs Tribunal's decision to exonerate respondent No. 1 from penalties for smuggling betel nuts. The Court found that the allegations against respondent No. 1 did not align with the provisions of Section 112 of the Customs Act, 1962, and no additional evidence was presented to support the charges. Consequently, the appeal and stay petition were dismissed, ruling in favor of the respondent, with no costs awarded. en-us Mon, 11 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 06:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359431 The Calcutta High Court condoned a 112-day delay in filing an appeal, leading to the dismissal of the appeal challenging the Customs Tribunal's decision to exonerate respondent No. 1 from penalties for smuggling betel nuts. The Court found that the allegations against respondent No. 1 did not align with the provisions of Section 112 of the Customs Act, 1962, and no additional evidence was presented to support the charges. Consequently, the appeal and stay petition were dismissed, ruling in favor of the respondent, with no costs awarded. Case-Laws Customs Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359431