https://www.taxtmi.com/caselaws?id=34509 A customs appeal filed with a delay of 1,280 days was not saved by the absence of a certified copy of the Tribunal's order. The Court found that the Department had not acted with due diligence, as it only exchanged letters seeking the copy and failed to explain the prolonged period of inaction after withdrawal of an earlier appeal. It held that the available true or attested copy could have been used to proceed earlier, with the certified copy filed later on appropriate extension. Non-availability of the certified copy was therefore not accepted as sufficient cause for the extraordinary delay, and the delay was not condoned. en-us Fri, 01 Aug 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34509 A customs appeal filed with a delay of 1,280 days was not saved by the absence of a certified copy of the Tribunal's order. The Court found that the Department had not acted with due diligence, as it only exchanged letters seeking the copy and failed to explain the prolonged period of inaction after withdrawal of an earlier appeal. It held that the available true or attested copy could have been used to proceed earlier, with the certified copy filed later on appropriate extension. Non-availability of the certified copy was therefore not accepted as sufficient cause for the extraordinary delay, and the delay was not condoned. Case-Laws Customs Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34509