https://www.taxtmi.com/caselaws?id=392819 The court dismissed the appellant's application for condonation of delay and consequently the appeal. The judge found the appellant's fear of business hindrance unsubstantiated and emphasized the lack of evidence regarding rejected requests for business expansion. Highlighting the appellant's deliberate decision not to appeal initially and the absence of substantial evidence supporting the delay, the judge ruled that the application lacked merit. Therefore, the appeal was dismissed due to the appellant's failure to promptly avail the appeal remedy and the insufficiency of cause for the delay. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 11:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392819 The court dismissed the appellant's application for condonation of delay and consequently the appeal. The judge found the appellant's fear of business hindrance unsubstantiated and emphasized the lack of evidence regarding rejected requests for business expansion. Highlighting the appellant's deliberate decision not to appeal initially and the absence of substantial evidence supporting the delay, the judge ruled that the application lacked merit. Therefore, the appeal was dismissed due to the appellant's failure to promptly avail the appeal remedy and the insufficiency of cause for the delay. Case-Laws Customs Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392819