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    <description>The Court exercised extraordinary jurisdiction to condone the delay in filing an appeal beyond the statutory 30-day limit in a case challenging a penalty under the Customs Act, 1962. The Court allowed the Writ Petition, directing a review of the appeal on its merits with a personal hearing opportunity for the petitioner. The decision emphasized the unique circumstances of the case and aimed to ensure fairness in the legal process by considering the prolonged pendency of the matter since 2005.</description>
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