2024 (11) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 32103, 32105 & 32106 of 2024 - -<br>Customs<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. G. Gautham Ram Vittal For the Respondents : Mr. R. P. Pragadish, Senior Standing Counsel ORDER Challenging the order dated 02.04.2024 passed by the first respondent, the petitioner has filed the present Writ Petition. 2. Mr.R.P.Pragadish, learned Senior Standing Counse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appear for the same, which led to the second respondent passing the ex-parte order vide Order-In-Original dated 27.04.2021. Being aggrieved over the said order passed by the second respondent, the petitioner has filed an appeal before the first respondent/Commissioner of Customs (Appeals-II), with a delay of 66 days and the same was rejected vide order dated 02.04.2024, on the ground that the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the respondents and also perused the materials available on record. 8. In the present case, the reason assigned by the petitioner for the delay in filing the appeal is that the petitioner was unaware of the impugned order since it was sent to its old address. In view of the settled proposition of law that when cause for substantial justice and technical considerations are pitted against ea....