1994 (12) TMI 176 - AT - Customs

Summary

The judgment is about an application for condonation of delay in filing an appeal under Section 129-E of the Customs Act, 1962. The delay was due to pursuing alternative remedies in the High Court and Supreme Court. The Tribunal refused to condone the delay as there was no specific direction to do so, resulting in the dismissal of the appeal as time-barred. The application was dismissed.