Court sets aside rejection of revision application, rules dispatch timely. Remits for further consideration, allows writ petition.

The court set aside the rejection of the revision application, ruling that it was dispatched within the prescribed period under Section 129DD of the Customs Act, 1962. The court remitted the matter for further consideration on merits, allowing the writ petition without awarding costs.

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Issues:
1. Timeliness of filing revision application under Section 129DD of the Customs Act, 1962.
2. Consideration of condonation of delay in filing the revision application.

Analysis:
1. The petitioner filed a writ petition challenging the rejection of their revision application due to being filed beyond the prescribed period under Section 129DD of the Customs Act, 1962. The impugned order stated that the revision application was not filed within the three-month limitation period, and no reasons for delay or application for condonation of delay were provided by the petitioner. The Government rejected the revision application based on this delay.

2. The petitioner argued that the revision was dispatched within the limitation period, relying on a judgment from the Karnataka High Court regarding the date of lodging appeals through the post office. The petitioner contended that the revision should be considered filed in time. Additionally, it was highlighted that the administrative office could have verified the filing date when raising queries, giving the petitioner an opportunity to apply for condonation of delay as per the proviso to Section 129DD(2) of the Customs Act.

3. The court agreed with the petitioner's argument, noting that the revision was dispatched within the limitation period, thus should be deemed as filed in time. The court set aside the first respondent's order and remitted the matter for further consideration on merits. Consequently, the writ petition was allowed, and no costs were awarded in the case.

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