2018 (7) TMI 2037

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.... 1. Heard both. The petitioner filed this writ petition challenging the order passed by the Commissioner of Customs (Appeals), dated 26-8-2011. 2. The said order has been passed not on the merits of the case, but on the ground that the appeals were filed beyond the condonable period as prescribed under Section 128 of the Customs Act, 1962. 3. The writ petition has been pending before this ....