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    <title>2022 (11) TMI 936 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the petition challenging the Customs, Excise and Service Tax Appellate Tribunal&#039;s rejection of the delay condonation application. The Court emphasized the importance of not letting delay hinder justice, condoned the 178-day delay, and restored the appeal to the Tribunal for further proceedings without expressing any opinion on the case&#039;s merits. The Court found the appeal maintainable under Section 130 of the Customs Act, 1962, and ruled in favor of the petitioner, ordering a fair hearing before the Tribunal.</description>
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    <pubDate>Thu, 28 Jul 2022 00:00:00 +0530</pubDate>
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      <title>2022 (11) TMI 936 - GUJARAT HIGH COURT</title>
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      <description>The High Court allowed the petition challenging the Customs, Excise and Service Tax Appellate Tribunal&#039;s rejection of the delay condonation application. The Court emphasized the importance of not letting delay hinder justice, condoned the 178-day delay, and restored the appeal to the Tribunal for further proceedings without expressing any opinion on the case&#039;s merits. The Court found the appeal maintainable under Section 130 of the Customs Act, 1962, and ruled in favor of the petitioner, ordering a fair hearing before the Tribunal.</description>
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      <pubDate>Thu, 28 Jul 2022 00:00:00 +0530</pubDate>
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