2022 (4) TMI 789

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....ustoms<br>K. R. SHRIRAM & N.R. BORKAR, JJ. Mr. Nimay Dave a/w Mr. Mohit Advani, Mr. Ativ Patel, Mr. Darshit Dave and Mr. Harshad Vyas i/b AVP Partners for the applicant / appellant Mr. Vijay H. Kantharia a/w Ms. Sangeeta Yadav for the respondent P.C. 1. Custom Appeal (L) No. 29418 of 2021 is not on board. Upon mentioning, taken on board. These appeals are taken up together as the order impugne....

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....nprecedented and many had to undergo lot of hardship. In fact, the Apex Court had also been extending time limit from time to time. So also the Bombay High Court. Under these circumstances, we are inclined to grant an opportunity to appellants to present its case on merits before the Tribunal for which we have to set aside the impugned order dated 24.3.2021. 5. Though Mr. Kantharia strongly oppos....