1995 (5) TMI 33

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..... on the ground that the petitioner has two alternative remedies, viz. (i) to move an application for recall of the order passed by the appellate authority on the ground that he could not appear before it due to the reasons beyond his control; and (ii) to file an appeal under the Customs Act. It appears that thereafter the petitioner filed an application before the Appellate Authority for recalling .....

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..... lausible reasons for filing belated appeal. Only thing said is that during the pendency of the application before Appellate Authority Allahabad Collectorate came under the jurisdiction of Collector (Appeals) Allahabad and when the petitioner met him he advised him to file appeal. Apart from the fact that these allegations have not been admitted by the respondents, they hardly contain justification .....

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