( 1 ) IN this petition under Article 226 of the Constitution of India, 1950 (in short the constitution ) challenge is to the order dated 9/11/2000 passed by the Customs, Excise and Gold (Control) Appellate tribunal (in short the tribunal ) refusing to condone the delay in filing of the appeal under Section 129a of the Customs Act, 1962 (in short the act ) and consequentially directing dismissal thereof.

( 2 ) FACTUAL background highlighted by the petitioner is essentially as follows:

PETITIONER, a trading unit, imported a consignment of 44000 pieces of video cassettes of make of Panasonic NV, E-180, from the United arab Emirates. A bill of entry bearing No. 238737 was filed at the chennai Customs House for clearance. An audit of the bill of entry in respect of the declaration made by the petitioner was conducted and it was found that the concerned goods were covered by Tariff heading 8523 90. The Customs Authorities were of the view that there was discrepancy in the description of the goods and the same was not complete. The cassettes were of professional grade and consequentially more expensive. Investigation into the matter was carried out and the petitioner was a