TMI Blog2014 (4) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [2004 (11) TMI 523 - SUPREME COURT OF INDIA], there is no hesitation to arrive at the finding that the rejection of an application for condonation of delay amounts to the rejection of the main proceedings. The order impugned in this revisional application is, therefore, appealable under Section 130 of the Customs Act, 1962. It is found that the petitioners have efficacious alternative remedy by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding as well. The aforesaid point has been settled by the Apex Court in case of Shyam Sundar Sarma v. Pannalal Jaiswal Ors. reported in AIR 2005 Supreme Court 226 = 2005 (181) E.L.T. 163 (S.C.) in these words : 10. The question was considered in extenso by a Full Bench of the Kerala High Court in Thambi v. Mathew [1987 (2) KLT 848]. Therein, after referring to the relevant decisions on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing that appeal when dismissed on the refusal to condone the delay is nevertheless a decision in the appeal. 3. In view of the ratio laid down in the above report, there is no hesitation to arrive at the finding that the rejection of an application for condonation of delay amounts to the rejection of the main proceedings. 4. The order impugned in this revisional application is, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
