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2013 (10) TMI 1052

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....ent. ORDER The Court : This writ application filed by the Commissioner of Customs (Airport), Kolkata, is directed against Order No. M-166-167/Kol/2012,/S-301-302/Kol/2012,/A-197-198/Kol dated 4th April, 2012 passed by the Customs, Excise, Service Tax Appellate Tribunal rejecting the three applications filed by the Commissioner of Customs (Airport) for condonation of delay of 309 days in filing t....

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....de by the Customs Authorities. 5. Being aggrieved by the order of the Appellate Commissioner, the Commissioner of Customs took a decision to prefer appeals therefrom. One of the grounds of appeal was that the assessment was only provisional. The assessment had not attained finality and as such no appeal lay. However, by reason of facts and circumstances stated in the petition filed by the wr....

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....'ble Supreme Court in the case of Collector Land Acquisition, Anantnag v. Katiji reported in AIR 1987 SC 1353 = 1987 (28) E.L.T. 185 (S.C.). The Hon'ble Supreme Court held as follows : "1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice ....

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....and to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution ....