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1989 (11) TMI 159 - CEGAT, CALCUTTAExtract: .......ix matters. Accident, and or sickness of the Consultant is a sufficient cause. Accordingly, we hold that the applicant was prevented by sufficient cause in the late filing of the appeals. The delay of seven days in all the above-captioned six appeals is condoned in terms of the provisions of sub-section (5) of Section 129A of the Customs Act, 1962.
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