1991 (3) TMI 149 - HC - Customs

Summary

The High Court of Gujarat at Ahmedabad allowed the petition against the dismissal of an application for condonation of delay by CEGAT. The delay of 45 days in filing the appeal was due to the petitioner's health issues. The court referenced the Supreme Court's principles on "sufficient cause" and directed CEGAT to consider the appeal as filed within time. The order rejecting the application for condonation of delay was quashed and set aside.