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2018 (7) TMI 2037 - HC - CustomsCondonation of delay in filing appeal - appeals were filed beyond the condonable period as prescribed under Section 128 of the Customs Act, 1962 - HELD THAT:- The writ petition has been pending before this Court since 2012 and the counter-affidavit filed by the respondents touches upon the merits of the matter as well as reiterates the stand taken in the impugned order. It is no doubt true that the appeals have been filed belatedly. However, the delay is less than two days. This Court is of the view that the petitioner's right to file the appeals, which is a statutory right, should not be defeated on such a technical ground, though this Court ruled in several cases that the period of limitation prescribed under the Statute should not be extended by this Court. However, considering the peculiar facts and circumstances of the case and also the fact that the delay is less than two days, this Court is inclined to exercise its discretion and condone the delay. The delay in filing the appeals is condoned - Appeal allowed - decided in favor of appellant.
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