https://www.taxtmi.com/caselaws?id=790784 Condonation of 276 days' delay was refused because the explanation offered was found wholly insufficient. As a result, the civil appeal was held to be time barred and dismissed. The operative point is that delay will not be excused where the cause shown does not satisfactorily account for the full period of default. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790784 Condonation of 276 days' delay was refused because the explanation offered was found wholly insufficient. As a result, the civil appeal was held to be time barred and dismissed. The operative point is that delay will not be excused where the cause shown does not satisfactorily account for the full period of default. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790784