2004 (5) TMI 462 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the Restoration Applications for appeals as they were filed under Rule 41 of the CESTAT Procedure Rules, 1982, after a significant delay, and were not applicable under Rule 20 of the CEGAT (Procedure) Rules, 1982. The Tribunal found the case to be hit by laches.