https://www.taxtmi.com/caselaws?id=46070 An order of the Customs, Excise & Gold (Control) Appellate Tribunal refusing to condone delay was treated as an appellate order in principle, but it was not appealable to the Supreme Court under Section 130E of the Customs Act because that provision is confined to merits-linked customs determinations such as rate of duty or value of goods. On limitation, "sufficient cause" was required to be construed liberally and in a justice-oriented manner; where there was no finding of mala fides, deliberate delay, or culpable negligence, and the refusal was inadequately reasoned, the rejection of condonation was unsustainable. The Tribunal's refusal was therefore set aside and the appeal was directed to be heard on merits. en-us Wed, 26 Sep 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46070 An order of the Customs, Excise & Gold (Control) Appellate Tribunal refusing to condone delay was treated as an appellate order in principle, but it was not appealable to the Supreme Court under Section 130E of the Customs Act because that provision is confined to merits-linked customs determinations such as rate of duty or value of goods. On limitation, "sufficient cause" was required to be construed liberally and in a justice-oriented manner; where there was no finding of mala fides, deliberate delay, or culpable negligence, and the refusal was inadequately reasoned, the rejection of condonation was unsustainable. The Tribunal's refusal was therefore set aside and the appeal was directed to be heard on merits. Case-Laws Customs Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46070