2024 (11) TMI 139

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....-<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 Counsel, takes notice on behalf of the respondent....

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....spondent 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 appeal has been filed beyond the limitation period.....

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....vailable 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 each other, the cause of substantial justice should be gi....