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2016 (9) TMI 176 - HC - CustomsCondonation of delay - Imposition of penalty - Section 116 of the Customs Act, 1962 – MTS of heavy melting scrap – short landing of goods – Held that: - The Act does not confer power on the Appellate Authority to condone the delay beyond the period of thirty days. Though this has been the rule, there have been certain exceptions where this Court has exercised its extraordinary jurisdiction, considering the peculiar facts and circumstances of the case. The Order-in-Original which was passed on 10.11.2004, is yet to be given effect to and it has not attained finality, in spite of lapse of nearly one decade. This Writ Petition has been pending before this Court from the year 2005 and eleven long years has lapsed and nothing has happened. Therefore, this is a good and sufficient reason for this Court to exercise its extraordinary jurisdiction – delay condoned – appeal allowed – decided in favor of ppellant.
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