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    <title>2013 (12) TMI 93 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the condonation of delay application due to the applicant&#039;s failure to adhere to the High Court&#039;s specific direction to exclude time spent in previous proceedings. Consequently, the appeal and stay application were dismissed, and the Revenue&#039;s early hearing application was disposed of. The judgment underscores the necessity of complying with statutory timelines for filing appeals under the Customs Act, 1962, and emphasizes the importance of following court directives regarding the exclusion of time spent in previous proceedings to avoid adverse consequences in appeal timelines.</description>
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      <description>The Tribunal rejected the condonation of delay application due to the applicant&#039;s failure to adhere to the High Court&#039;s specific direction to exclude time spent in previous proceedings. Consequently, the appeal and stay application were dismissed, and the Revenue&#039;s early hearing application was disposed of. The judgment underscores the necessity of complying with statutory timelines for filing appeals under the Customs Act, 1962, and emphasizes the importance of following court directives regarding the exclusion of time spent in previous proceedings to avoid adverse consequences in appeal timelines.</description>
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