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    <title>2018 (3) TMI 1337 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the constitutionality of Section 129E of the Customs Act, rejecting the challenge raised by the petitioner. It emphasized the availability of an appeal under the Act, deeming it an efficacious remedy, and declined to entertain the writ petition. The court highlighted the importance of adhering to the prescribed appeal timelines and noted the discretionary power of the Appellate Tribunal to condone delays. Consequently, the petitioner agreed to file an appeal within a specified period, leading to the disposal of the writ petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357634</link>
      <description>The court upheld the constitutionality of Section 129E of the Customs Act, rejecting the challenge raised by the petitioner. It emphasized the availability of an appeal under the Act, deeming it an efficacious remedy, and declined to entertain the writ petition. The court highlighted the importance of adhering to the prescribed appeal timelines and noted the discretionary power of the Appellate Tribunal to condone delays. Consequently, the petitioner agreed to file an appeal within a specified period, leading to the disposal of the writ petition.</description>
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