1991 (3) TMI 255 - AT - Customs

Summary

The Appellate Tribunal rejected the condonation of delay application as there was no sufficient cause for the delay of 6 months and 23 days in filing the appeal. The appeal was dismissed as time-barred. The Tribunal relied on various decisions, including the Supreme Court's judgment in the case of Union of India v. M/s. Tata Yodogawa Limited.