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2016 (9) TMI 176 - MADRAS HIGH COURT

2016 (9) TMI 176 - MADRAS HIGH COURT - 2016 (341) E.L.T. 10 (Mad.) - Condonation of delay - Imposition of penalty - Section 116 of the Customs Act, 1962 MTS of heavy melting scrap short landing of goods Held that: - The Act does not confer power on the Appellate Authority to condone the delay beyond the period of thirty days. Though this has been the rule, there have been certain exceptions where this Court has exercised its extraordinary jurisdiction, considering the peculiar facts and ci .....

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of 2005 - Dated:- 17-8-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitioner :Mr.S.Murugappan For the Respondent :Mr.T.Pramodkumar Chopda O R D E R Heard Thiru.S.Murugappan, learned counsel for the petitioner and Thiru.T.Pramodkumar Chopda, for the respondents. 2. With the consent of both the sides, the Writ Petition is taken up for disposal. 3. In this Writ Petition, the petitioner is challenging the order passed by the first respondent, appellate authority, rejecting the appeal filed by the pet .....

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11.2004 was despatched on 15.12.2004 was received by the petitioner on 16.12.2004, as per the acknowledgment card. According to the first respondent, the appeal has been preferred only on 17.3.2005 and that being beyond the condonable period, the same cannot be condoned. 5. The conclusion arrived at by the first respondent for rejecting the appeal is perfectly justified. The Act does not confer power on the Appellate Authority to condone the delay beyond the period of thirty days. In fact, there .....

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