2019 (5) TMI 243

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....998/2018 - M/85239-85242/2019<br>Customs<br>DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Arjun Nair, Advocate for Appellant Shri Manoj Kumar, Joint Commissioner (AR) for Respondent ORDER These 4 COD applications are filed to condone the delay of 250 days and admit the appeal Nos. C/ 88996, 88999, 89003, 88998/2018 on the ground that both the lady directors and the manager fail to arr....

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....cision, reported in (2001) 9 SCC 106, Hon&#39;ble Supreme Court had observed that where the delay is of a few days, the court should adopt a liberal approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a ....