TMI Blog2014 (9) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... tely, the petitioner did not give a reply, leading to the Original Authority passing an order in Original on 02.08.2010. - The petitioner woke up to this order after a gap of about three years and attempted to file an appeal. Since the Commissioner of Customs (Appeals), did not have the power to condone the delay, he rejected the appeal. The said order was confirmed by CESTAT on 18.09.2013. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 13-8-2014 - V. Ramasubramanian,JJ. For the Petitioner : Mr. N. Viswanathan For the Respondents : Mr. K. Mohanamurali Central Govt. Standing Counsel for Customs and Central Excise ORDER The petitioner has come up with the above writ petition challenging an order in Original passed by the second respondent on 02.08.2010, calling upon the petitioner to pay duty amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be imposed. Unfortunately, the petitioner did not give a reply, leading to the Original Authority passing an order in Original on 02.08.2010. The petitioner woke up to this order after a gap of about three years and attempted to file an appeal. Since the Commissioner of Customs (Appeals), did not have the power to condone the delay, he rejected the appeal. The said order was confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter was within the boundaries of law and had fulfilled his obligations or not. If on facts the petitioner had fulfilled the export obligations as per the licence conditions, the technicality of the petitioner missing the bus at every time, should not be put against him, as substantial justice will fail in such cases. Therefore, the writ petition is allowed and the impugned orders are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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