2002 (12) TMI 510 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai condoned a one-month delay in filing an appeal by the Revenue against the order of the Commissioner of Customs. The delay was attributed to the transfer of the appraising officer and difficulties in locating the file. The Tribunal, after reviewing the case records and affidavit of the Commissioner of Customs, allowed the application and condoned the delay.