https://www.taxtmi.com/caselaws?id=425172 The court allowed the petitioner to file a fresh application under section 127C of the Customs Act, setting aside the abatement due to delays not attributable to the petitioner. It emphasized that provisions should not penalize applicants for delays caused by the Commission or arbitrary cut-off dates. The court directed the exclusion of time lost until the filing of the new application and requested the Settlement Commission to expedite the disposal. The judgment was later upheld by the Supreme Court. en-us Thu, 14 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425172 The court allowed the petitioner to file a fresh application under section 127C of the Customs Act, setting aside the abatement due to delays not attributable to the petitioner. It emphasized that provisions should not penalize applicants for delays caused by the Commission or arbitrary cut-off dates. The court directed the exclusion of time lost until the filing of the new application and requested the Settlement Commission to expedite the disposal. The judgment was later upheld by the Supreme Court. Case-Laws Customs Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425172