https://www.taxtmi.com/caselaws?id=282984 The High Court of Madras allowed the writ petition challenging the order of the Commissioner of Customs (Appeals) due to a minimal delay of less than two days in filing the appeals under Section 128 of the Customs Act, 1962. Despite the usual stance against extending limitation periods, the Court exercised discretion considering the unique circumstances, emphasizing that statutory rights should not be denied on technicalities. The Court set aside the impugned order, condoned the delay, directed acceptance of the appeal petitions, and ordered adjudication on merits without awarding costs. en-us Fri, 13 Jul 2018 00:00:00 +0530 Mon, 02 Sep 2019 16:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282984 The High Court of Madras allowed the writ petition challenging the order of the Commissioner of Customs (Appeals) due to a minimal delay of less than two days in filing the appeals under Section 128 of the Customs Act, 1962. Despite the usual stance against extending limitation periods, the Court exercised discretion considering the unique circumstances, emphasizing that statutory rights should not be denied on technicalities. The Court set aside the impugned order, condoned the delay, directed acceptance of the appeal petitions, and ordered adjudication on merits without awarding costs. Case-Laws Customs Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282984