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2017 (1) TMI 1222 - HC - CustomsCondonation of delay of 332 days - Section 130 of the Customs Act, 1944 - Held that: - it appears that there was a bona fide delay on the part of the appellant in preferring the appeal in time before the respondent. Therefore, while exercising discretion under Section 5 of the Limitation Act, the Court ought to have adopted a pragmatic approach. A distinction must be made between a case where the delay is inordinate and the case, the delay is of few days. The appellant was reasonably diligent in pursuing the appeal/applications before the competent authorities, and there was no negligence on his part in preferring the Appeal. A valuable right is secured to the successful party of which he should not be deprived of lightly. While dealing with an Application under Section 5 of the Limitation Act for condoning the delay, the Court ought not to light heartedly disturb the legal right accrued to the appellant on failure to prefer the appeal or application within the time prescribed for it - delay condoned - appeal allowed - decided in favor of appellant.
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