TaxTMI 
TaxTMI 
1984 (7) TMI 363
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....eal arises out of Order-in-Appeal No.S/49-213/80M dated 27-8-1980 passed by the Appellate Collector of Customs, Bombay, by which he rejected the appellants appeal filed against the Order-in-Original bearing IGM No. 1175/78-79 dated 20-8-1979 passed by the Assistant Collector of Customs, Bombay, holding that the same was barred under Section 128-D of the Customs Act, 1962. 2. The undisputed f....
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....t turn report from the BPT authorities, and as such there was delay in filing the appeal before the Appellate Collector. He submitted that the short landed package was traced on 31-3-80 and they received the amended out turn report on 22-4-80, and immediately, thereafter, they filed the appeal and in the said circumstances the delay should be condoned and refund of penalty paid by them should be o....
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.... the appeal within a further period of three months if the appellate authority was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within three months from the date of communication of order. The appellate authority was not empowered to condone a delay of a period exceeding three months even if that authority was satisfied that the appellant had sufficient....