Court Rules 107-Day Appeal Delay Not Excessive; Petitioner Can Contest Customs Decision Without Dismissal Risk.

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....Condonation of delay of 107 days in filing the appeal - The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the precious rights to agitate the issue arising out of the order passed by the 2nd respondent/Commissioner of Customs and Central Excise, Salem cannot be denied to the petitioner unless there is an inordinate delay which has not been answered properly and condonation of the delay will cause prejudice to the interests of the Revenue. - HC....