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2014 (4) TMI 1131 - CALCUTTA HIGH COURTWhether the order rejecting an application for condonation of delay amounts to the rejection of the main proceeding as well - Held that:- in view of the ratio laid down in the decision of Apex Court in the case of Shyam Sundar Sarma v. Pannalal Jaiswal & Ors. [2004 (11) TMI 523 - SUPREME COURT OF INDIA], there is no hesitation to arrive at the finding that the rejection of an application for condonation of delay amounts to the rejection of the main proceedings. The order impugned in this revisional application is, therefore, appealable under Section 130 of the Customs Act, 1962. It is found that the petitioners have efficacious alternative remedy by way of statutory appeal and, therefore, this Court does not find any grounds warranting the invocation of powers of judicial review. - Decided against the revenue
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