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2013 (9) TMI 915

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..... nverting it into appeal obtained an interim order - They kept on getting the matter adjourned and thereafter inspite of specific objection taken - they took more than one year and three months, to study the matter to withdraw the appeal - The Supreme Court had strongly deprecated practice of forum shopping - In this case also there was no pleading that the writ petition and thereafter appeal was f .....

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..... l passed by the Commissioner of Customs, Kanpur was not at all bone fide. The Delhi High Court, however, converted the writ petition into statutory appeal under the Customs Act, 1962 by order dated November 9, 2009. On September 9, 2010 the respondent raised an objection about the territorial jurisdiction of that Court. The matter was adjourned at the instance of the petitioner. Then on January 5, .....

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..... 21. In the present case also as in the case of Ketan v. Parekh (Supra), the appellant was assisted and had the services of the counsel's, who are expert in the central excise and customs cases. They first filed a writ petition, and then without converting it into appeal obtained an interim order. They kept on getting the matter adjourned and thereafter inspite of specific objection taken, .....

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..... delay of 20 days in filing this appeal, which he has not explained. 22. For the aforesaid reasons, we are of the opinion that the appellant is not entitled to the benefit of Section 14 of the Limitation Act. This appeal is barred by limitation by 697 days, which has not been sufficiently explained by the appellant. 5. The very filing of writ petition by the petitioner in Delhi High Court ag .....

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