https://www.taxtmi.com/caselaws?id=82723 The court condoned the delay in filing the appeals under Section 129(A)(5) of the Customs Act, affirmed jurisdiction over the appeals, and canceled penalties imposed under Section 116 of the Customs Act, 1962, totaling Rs. 27,324. The court directed the revenue to refund the amount to the appellant within four months, citing similarity of facts to a relevant High Court judgment. en-us Sat, 01 Dec 1984 00:00:00 +0530 Wed, 06 Jul 2011 18:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82723 The court condoned the delay in filing the appeals under Section 129(A)(5) of the Customs Act, affirmed jurisdiction over the appeals, and canceled penalties imposed under Section 116 of the Customs Act, 1962, totaling Rs. 27,324. The court directed the revenue to refund the amount to the appellant within four months, citing similarity of facts to a relevant High Court judgment. Case-Laws Customs Sat, 01 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82723