2023 (12) TMI 1461

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.... For the Respondent : Dominic Fernandes SC for IOCL. ORDER : PER HON'BLE SRI JUSTICE P. SAM KOSHY Present Writ Petition has been filed seeking for the following relief:- "...to issue writ order or direction one or more particularly in the nature of Writ of Mandamus, by command declaring the inaction of the Office of Commissioner of Customs and Central Tax (Appeals-I) in not numbe....

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.... Petition seems to be most innocuous one. What the petitioners wants is that the Office of Commissioner of Customs and Central Tax (Appeals-I) (for short "the Commissioner (Appeals)") to take cognizance of the appeal filed by them on 11.09.2023 and decide the same in accordance with law. 4. Today, when the matter is taken up for hearing, the learned counsel for the Department does not oppose so....

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....lar period or for the appellants having not provided satisfactory ground for not preferring the appeal within the limitation period. If the law permits and if the appellant has shown satisfactory explanation for the delay, the same can also be allowed. The appeals cannot be refused to be accepted by the filing counter only on the ground that it is beyond the permissible limit of delay. 7. With ....