https://www.taxtmi.com/caselaws?id=465384 The dominant issue was whether the appeal could be entertained despite delay in filing. The SC held that the delay was not condonable in the circumstances, and therefore declined to examine the matter on merits. Consequently, the appeal was dismissed solely on the ground of delay, leaving the impugned decision undisturbed. en-us Fri, 28 Jan 2011 00:00:00 +0530 Fri, 19 Dec 2025 10:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465384 The dominant issue was whether the appeal could be entertained despite delay in filing. The SC held that the delay was not condonable in the circumstances, and therefore declined to examine the matter on merits. Consequently, the appeal was dismissed solely on the ground of delay, leaving the impugned decision undisturbed. Case-Laws Customs Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465384