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2014 (10) TMI 115 - HC - CustomsCondonation of delay - revision application - Held that:- order-in-appeal was received by the petitioner on 10-10-2001, the period of limitation of three months, as provided under sub-section (2) of Section 129DD of the Customs Act, 1962, would expire on 9-1-2002, and the revision has been dispatched on 8-1-2002, for which, proof has been filed in the form of postal receipt - at the time of raising a query on 25-1-2002, the administrative office would have verified whether the revision has been filed in time and whether it had been communicated to the petitioner/applicant. In that event the petitioner would have had the opportunity of filing the application for condonation of delay, as provided under the proviso to sub-section (2) of Section 129DD of the Customs Act - revision has been dispatched on 8-1-2002, which is well within the period of limitation, and therefore, the revision filed by the petitioner should be treated as filed in time and the order of the first respondent deserves to be set aside and accordingly, it is set aside. The matter is remitted to the first respondent for passing orders on merits. - Delay condoned.
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