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2011 (4) TMI 727 - AT - CustomsCondonation of the delay - Even the appellants have not made any attempt to plead that they took any action before 9.6.2009 for filing the appeals - The present applications state that one Shri K.N. Pandey , PRO, had left the company on 13.4.2009, but there is no whisper that he left the service of the company without handing over any documents, nor is there any averment to the effect that he took away the documents with him - Held that: the appellants did not even make any attempt to file the appeals before expiry of the period of limitation prescribed by the statute - The delay of an appeal under Section 129A of the Customs Act should be satisfactorily explained on a day-to-day basis, a legal position since settled by the apex court - The provisions of the Limitation Act cannot be borrowed into this context - Appeal is dismissed
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