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2017 (2) TMI 422 - HC - CustomsMaintainability of appeal - time limitation - Section 128 of the Customs Act, 1962 - whether in the given facts and circumstances, this Court should treat the representation dated 28.03.2016, or, the representation dated 27.04.2016, as an appeal in the eyes of law? Held that: - while there can be no cavil with the proposition that respondent No.2 has no power to condone the delay under the provisions of Section 128 of the Act, what is required to be considered in the given facts obtaining between the parties for the present, is that, should this Court treat the representations made by the petitioner as appeals filed to assail the order-in-original. Litigants, who claim to be aggrieved, should approach the Courts in time. Should they fail to do so, their right may survive, but the remedy available to agitate the right may not be accessible - the petitioner did approach the correct forum, at least, via the representation, dated 27.04.2016, in time, though, not in the manner prescribed under the rules - this was more an error which pertained to the form than the substance of the matter. Impugned order set aside with a direction to respondent No.2 to decide the appeal on merits, subject to the petitioner depositing a cost of ₹ 10,000/- - appeal allowed by way of remand.
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