Condonation of delay in filing appeal - The appellant is a sole ...
Customs
August 30, 2023
Condonation of delay in filing appeal - The appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, therefore, we are of the view that the reasons given by the appellant for delay are sufficient to be condoned, more so for the reason that the delay is only of 27 days, which falls within the period of 30 days - Delay condoned - AT
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