https://www.taxtmi.com/caselaws?id=469640 Inordinate delay in filing a customs appeal was not condoned because no sufficient cause was shown for the 324-day lapse. The Tribunal found that the reasons advanced, including disinvestment, merger processes and financial difficulties, related mainly to the period before receipt of the impugned order and did not explain why the appeal could not be filed within limitation thereafter. Applying the principle that delay cannot be excused without a clear and adequate explanation, the condonation application was rejected and the appeal was not entertained. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 25 Jun 2026 18:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469640 Inordinate delay in filing a customs appeal was not condoned because no sufficient cause was shown for the 324-day lapse. The Tribunal found that the reasons advanced, including disinvestment, merger processes and financial difficulties, related mainly to the period before receipt of the impugned order and did not explain why the appeal could not be filed within limitation thereafter. Applying the principle that delay cannot be excused without a clear and adequate explanation, the condonation application was rejected and the appeal was not entertained. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469640