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2018 (7) TMI 2037

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..... the respondents touches upon the merits of the matter as well as reiterates the stand taken in the impugned order. It is no doubt true that the appeals have been filed belatedly. However, the delay is less than two days. This Court is of the view that the petitioner's right to file the appeals, which is a statutory right, should not be defeated on such a technical ground, though this Court .....

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..... he said order has been passed not on the merits of the case, but on the ground that the appeals were filed beyond the condonable period as prescribed under Section 128 of the Customs Act, 1962. 3. The writ petition has been pending before this Court since 2012 and the counter-affidavit filed by the respondents touches upon the merits of the matter as well as reiterates the stand taken in .....

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