1989 (10) TMI 146

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..... per : S.K. Bhatnagar, Member (J)]. - Both the sides submitted that the appeal has been filed after the normal period of limitation and therefore at first the question of condonation of delay may be taken up and then the appeal may be decided in the light of decision thereon. 2. Heard learned JDR. He submitted that on the basis of the stand already taken by the Custom House on the D.P. 50/82 .....

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..... ng and packing paper could not be ruled out. The official minutes of the Tariff Conference was received in late Nov. 1984. The issue was reviewed in the light of the Tariff Conference decision. As the matter had to be considered in depth in face of divergent views on the subject, there was some delay in filing the appeal, which in the circumstance may be condoned. 3. Learned Counsel opposed the .....

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