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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Condonation of delay of 21 days in filing appeal - The delay of ...


Appeal Filed 21 Days Late Deemed Unintentional; Courts Favor Liberal Approach to Decide Cases on Merits.

March 10, 2021

Case Laws     Customs     AT

Condonation of delay of 21 days in filing appeal - The delay of 21 days in filing the appeal before Commissioner (Appeals) is not an inordinate delay and is not intentional and the appellant does not stand to gain anything by filing the appeal with the delay and the approach of the various Courts is that the delay should be liberally condoned and matters should be decided on merits - AT

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