https://www.taxtmi.com/caselaws?id=801045 Sufficient cause under limitation law requires a credible, bona fide explanation, particularly where delay is inordinate; condonation cannot be granted mechanically despite negligence, inaction, or lack of diligence. Receipt of the order by counsel, a vague explanation for prolonged delay, and the litigant's failure to pursue the proceeding while continuing business activity showed insufficient vigilance. A litigant must monitor its litigation and cannot attribute the entire delay to counsel. On those facts, refusal to condone the customs appeal delay was justified, and no substantial question of law arose. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801045 Sufficient cause under limitation law requires a credible, bona fide explanation, particularly where delay is inordinate; condonation cannot be granted mechanically despite negligence, inaction, or lack of diligence. Receipt of the order by counsel, a vague explanation for prolonged delay, and the litigant's failure to pursue the proceeding while continuing business activity showed insufficient vigilance. A litigant must monitor its litigation and cannot attribute the entire delay to counsel. On those facts, refusal to condone the customs appeal delay was justified, and no substantial question of law arose. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801045