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2010 (10) TMI 134 - HC - CustomsAppeal to High Court – Maintainability - condonation of delay - Tribunal orders dismissing the appeal, order declining to condone the delay in filing the appeal - dismissal of the appeal is only a refusal to entertain the appeal under Section 129A of the Act - Appeals referred to in Section 129B are valid appeals filed under Section 129A which are either appeals filed within time or belated appeals entertained by the Tribunal after condoning the delay in terms of order passed under sub-section (5) of Section 129A - no order can be passed on such appeal by the Tribunal and the order passed by the Tribunal dismissing the belated appeal on account of rejection of delay condonation petition cannot be treated an order passed under Section 129B - appeal is not maintainble under Section 130 against order passed by the Tribunal declining to entertain a belated appeal filed by reason of rejection of delay condonation petition filed under Section 129A(5) of the Act
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