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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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