https://www.taxtmi.com/caselaws?id=165925 The Supreme Court allowed the petition, set aside the order dismissing the revision applications, and directed the respondents to refund the Customs duty to the petitioners within three months. The Court found merit in the argument that the delay in filing the revision applications was due to a misconception, and condonation of delay was warranted as the petitioners were entitled to succeed on merits. The Court emphasized that technical delays should not defeat just claims and declined the Department's suggestion to remit the proceedings back to the revisional authorities. en-us Wed, 14 Oct 1981 00:00:00 +0530 Wed, 20 Aug 2014 10:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165925 The Supreme Court allowed the petition, set aside the order dismissing the revision applications, and directed the respondents to refund the Customs duty to the petitioners within three months. The Court found merit in the argument that the delay in filing the revision applications was due to a misconception, and condonation of delay was warranted as the petitioners were entitled to succeed on merits. The Court emphasized that technical delays should not defeat just claims and declined the Department's suggestion to remit the proceedings back to the revisional authorities. Case-Laws Customs Wed, 14 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165925