https://www.taxtmi.com/caselaws?id=787295 A satisfactory explanation for delay is essential to admit a delayed appeal; absence of such explanation justifies refusal of condonation and dismissal of the appeals on that ground. Separately, appellate interference requires demonstrable substantive defect in the Tribunal's order; where no sufficient substantive ground is shown, the appellate court will not disturb the Tribunal's conclusions and dismisses the appeals on merits. Both grounds operated here to finally dispose of the appeals and any pending applications. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787295 A satisfactory explanation for delay is essential to admit a delayed appeal; absence of such explanation justifies refusal of condonation and dismissal of the appeals on that ground. Separately, appellate interference requires demonstrable substantive defect in the Tribunal's order; where no sufficient substantive ground is shown, the appellate court will not disturb the Tribunal's conclusions and dismisses the appeals on merits. Both grounds operated here to finally dispose of the appeals and any pending applications. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787295