2014 (10) TMI 965 - AT - Customs

Condonation of delay - time limitation - Held that - there is no explanation at to whether inspite of period of one month and five days, no COD application stand filed by the appellant. Inasmuch as the appeal is admittedly beyond the normal period of limitation, we find no reason to keep the same on record - appeal is dismissed as barred by limitation.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT DELHI as it was found to be barred by limitation. The advocate failed to file a COD application within the specified time period, leading to the dismissal of the appeal and the stay petition.