2000 (10) TMI 391 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, CALCUTTA involved condonation of delay in filing appeals before the Tribunal. The applicants, represented by Shri P.K. Das, sought condonation of a five-month delay due to their Advocate's error in filing the appeal before the Commissioner (Appeals) instead of the Tribunal. The Tribunal agreed to condone the delay as the applicants were illiterate and relied entirely on their Advocate's advice, who was responsible for the mistake. The delay was condoned, and the Miscellaneous Applications were allowed. Stay petitions would be heard on 27th November, 2000.