https://www.taxtmi.com/caselaws?id=801374 Condonation of delay in customs appeals requires a plausible, specific and bona fide explanation demonstrating diligence. Limitation law applies equally to Government departments; administrative delay, procedural red tape and unsupported blame on counsel do not constitute sufficient cause. Vague assertions that files were transferred, retrieved, or required further documents, without explaining follow-up or delay at each stage, fail the required standard. The 154-day delay therefore lacked sufficient cause for condonation. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801374 Condonation of delay in customs appeals requires a plausible, specific and bona fide explanation demonstrating diligence. Limitation law applies equally to Government departments; administrative delay, procedural red tape and unsupported blame on counsel do not constitute sufficient cause. Vague assertions that files were transferred, retrieved, or required further documents, without explaining follow-up or delay at each stage, fail the required standard. The 154-day delay therefore lacked sufficient cause for condonation. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801374