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2022 (8) TMI 332 - AT - CustomsCondonation of delay of 89 days in filing appeal - Appellant has not cited any reasons for the delay in filing the Appeal - HELD THAT:- The Appellant had filed the Appeal beyond the statutory period of 60(sixty) days, but within the condonable period and had also filed a petition explaining the reasons for the delay in filing the Appeal before the Ld.Commissioner(Appeals). On facts as stated and under the circumstances, the delay in filing the Appeal before the Ld.Commissioner(Appeals) is condoned and it is found appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide on merits without going into the aspect of limitation. Appeal allowed by way of remand.
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