2000 (10) TMI 341 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the condonation of delay in filing an appeal due to the appellant's proprietor falling seriously ill, as supported by a medical certificate from Dr. S.K. Goel. The delay of one and a half months was condoned based on the circumstances. The appeal was filed after the proprietor's recovery from illness.