2016 (8) TMI 1149 - AT - Customs

Condonation of delay of 114 days in filing appeal - reason for delay was the consultant was out of country, thereafter the Managing Partner was out of country. Also, the father of the consultant was not well and had passed away and that his wife is suffering from Breast Cancer - Held that - Though we commiserate with the conditions of the consultant, if nevertheless does not absolve the appellant from the mischief of negligence which cannot be condoned as laid down by the Hon ble Supreme Court. Hence, the COD application is rejected - appeal dismissed - delay not condoned.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed the appeal due to a delay of 114 days in filing, citing reasons of consultant being out of the country, managing partner also being abroad, and personal issues. The condonation of delay application was rejected, and the appeal was dismissed.