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2022 (11) TMI 936 - GUJARAT HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Condonation of delay of 178 days in filing appeal - no reason is recorded for rejecting the explanation tendered by the petitioner - HELD THAT:- Considering the peculiar facts of the case and passage of time spent by the petitioner before this court since 2019, especially in the set of facts obtained in this case, we are inclined to entertain this petition, though that the appeal under Section 130 of the Customs Act, 1962 is maintainable. It appears on perusal of the order passed by the CESTAT that no reason is recorded for rejecting the explanation tendered by the petitioner for delay of 178 days in filing Appeal. It is well settled legal position that in order to do the substantial justice, the delay should not come in way of litigant. In that view of the matter, the delay of 178 days caused in preferring the Appeal is ordered to be condoned and the said appeal is restored to the file of the CESTAT.
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