1999 (9) TMI 208 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved condonation of delay in filing appeals due to confusion between revision application and appeal to the Tribunal. The delay was caused by filing a revision application to the Joint Secretary instead of an appeal to the Tribunal. The delay was condoned based on the principle that filing an appeal before a wrong forum in a bona fide belief deserves condonation.