2001 (4) TMI 490 - AT - Customs

Summary

The appeal was filed 131 days late against Order-in-Original No. 29/2000. The delay was attributed to the death of Shri Suresh Kr. Modi, but it was found that the circumstances leading to the delay occurred before the order was received. The delay was deemed unjustified, and the condonation of delay application was rejected, leading to the dismissal of the appeal.