TaxTMI 
TaxTMI 
2009 (4) TMI 650
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.... Prasad, Jt. CDR, for the Respondent. [Order per : Ashok Jindal, Member (J). - These appeals are filed alongwith stay petitions and the applications for Condonation of Delay against the order passed by the Commissioner of Customs (Import), Nhava Sheva. The Order is dated 28-1-2008. It was issued on 27-2-2008. 2. Heard both the sides and perused the documents placed on record. 3. The....
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....dical certificate dated 27-8-08 issued by Dr. Jagdish L. Sharma, Consulting Physician & Surgeon Child Specialist, wherein it is stated that Mrs. Hita Hiten Vora is under his treatment and observation from 2-3-08 for repeated acute attacks of depression and mental illness. Due to this, she is required to be kept under the observation and supervision of doctors and family members and finally the doc....
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....appeal. He further argued that the explanation given by the appellant for condonation of delay is not tenable. He pointed out that the certificate has not been issued by the Specialist doctor but by the Consulting physician and surgeon Child Specialist. 5. From the perusal of the medical prescriptions, it is observed that the doctor, who examined Mrs. Vora, never gave his observation while t....
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....nation to be acceptable for condonation of delay in filing appeal - Section 5 of Limitation Act, 1963. - Sometimes delay of shortest range may be uncondonable due to want of acceptable explanation whereas in certain other cases, delay of very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient, it is the result of positive exe....