TMI Blog2015 (5) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... in Sambhaji Vs. Gangabai [2008 (11) TMI 393 - SUPREME COURT OF INDIA] holding that rules cannot be tyrant of law but should be servant thereof and procedure being handmade of justice it should not cause obstruction to render substantial justice - appeal allowed by way of remand. - C/EH/40111/2015 and C/42621/2014 - 40550/2015 - Dated:- 21-5-2015 - D. N. Panda (Judicial Member) For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of six months from the expiry of one year in terms of Clause (B) of first proviso to section 61 of the Act, 1962, the authority did not extend the period in response to the application dated 18.3.2013 of the appellant. 4. Bare perusal of the law in the first proviso to section 61 f the Customs Act, 1962 does not speak that a prior application shall be made for the purpose of exercise of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . When there was no duty leviable even on the date of passing order under proviso to section 61 of the Act, it was not desirable for the Commissioner to deny clearance of the goods in terms of order dated 17.7.2013, levying interest thereon after four months of the application filed for extension. 6. The order dated 17.7.2013 being passed violating principles of natural justice, Tribunal by its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t rules cannot be tyrant of law but should be servant thereof and procedure being handmade of justice it should not cause obstruction to render substantial justice. Rejection of application not being appreciable on the facts situation, the authorities are directed to clear the goods within four weeks from today on satisfaction of the dutiability nature of the goods and also upon examination of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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