2018 (6) TMI 532 - AT - Customs

Condonation of delay in filing appeal - request for issuance of relied upon documents, which were not provided - Held that - As the documents requested was not issued, appeals could not be filed within time - the delay is condoned - COD application allowed.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed COD applications for delay in filing appeals due to non-provision of relied upon documents despite repeated requests by the applicants.