1989 (8) TMI 233

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....M. Vasavada, Member (J)]. - Impugned order dated 27-5-1988 passed by the Collector of Customs (Appeals), and as contended in this application, was received by the appellant on 8-6-1988 and that at that time Mrs. Shanta I. Chatterji, who is one of the Directors of the appellant company and actively looking after the affairs of the company was not attending to the affairs of the company due to ser....

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....eatment availed of for the mother of the said deponent. 2. L.A. Shri Gujral submitted that the appeal could not be filed in time because of all the papers, being misplaced in the office of the Advocate and so there was no negligence or carelessness on the part of the appellant and considering this to be a sufficient reason, the delay may be condoned. He, further, submitted that as Mrs. Chatterji,....

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....ed company, there may be several senior officers and because Mrs. Chatterji was unable to attend to the affairs of the company, it cannot be justifiably said that the matter of filing the appeal could not be attended to properly. Obviously, this would suggest that there was some negligence on the part of the appellant company. But, as submitted by Shri Gujral, Id. Advocate, all original papers wer....