2003 (4) TMI 178 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata rejected a Miscellaneous Application to condone a delay of 454 days in filing an appeal challenging the confiscation of a truck. The delay was not justified by the argument that another appellant had filed an appeal. The appeal was dismissed as time-barred. (2003 (4) TMI 178 - CEGAT, KOLKATA)