Condonation of delay and interim protection granted against an advance ruling, with the impugned order kept in abeyance pending appeal.

The Delhi HC condoned an 11-day delay in filing the appeal and granted interim protection against the impugned advance ruling pending further consideration. On the stay application, it issued notice, directed service through permissible modes, and recorded a prima facie view that the ruling of the Customs Authority for Advance Rulings could not be sustained, referring to an earlier decision of the Court. The impugned order was kept in abeyance until the next date of listing.

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Issues: Whether the delay in filing the appeal should be condoned; whether interim protection should be granted against the impugned advance ruling pending consideration of the appeal.

Analysis: The Court condoned the 11 days' delay in filing the appeal. On the stay application, it issued notice, directed service through permissible modes, and recorded a prima facie inability to sustain the view taken by the Customs Authority for Advance Rulings, referring to an earlier decision of the Court. The impugned order was placed in abeyance till the next date of listing.

Outcome: Delay condoned, notice issued, and interim protection granted by keeping the impugned order in abeyance pending further consideration.

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