Bombay High Court
Rashi Peripheral Limited vs Principal Commissioner And Customs ... on 2 November, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2023:BHC-OS:13152-DB
Tauseef 17-IA.L.23273.2023.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION (L) NO.23273 OF 2023
IN
CUSTOMS APPEAL (CUAPP) (L) NO.22393 OF 2023
Rashi Peripheral Limited ...Applicant/Appellant
Versus
Principal Commissioner & Customs
Authority for Advance Ruling, Mumbai & Anr. ...Respondents
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Mr. Jas Sanghavi i/by M/s. PDS Legal for the Applicant/Appellant. Mr. Karan Adik a/w. Ms. Kavita Shukla for the Respondent.
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CORAM : G. S. KULKARNI,
JITENDRA JAIN, J.J.
DATE : 2nd NOVEMBER, 2023.
P.C.
. By this application, the Applicant/Appellant as prayed for
condonation of delay of 16 days in filing the appeal in question. It is contended that applying the provisions of Section 28KA of the Customs Act, 1962, the delay is within the condonable limits of the extended limitation of 30 days.
2. We have perused the reasons/justification in that regard in paragraphs 3 and 9 of the application, as to why the delay ought be condoned. Having considered such averments, we are of the opinion that there is sufficient explanation to condone the delay which falls 1 of 2 Tauseef 17-IA.L.23273.2023.doc within the extended period of limitation of 30 days as provided under Section 28KA of the Customs Act, 1962. It is thus in the interest of justice that the delay needs to be condoned. It is accordingly condoned by allowing the application in terms of prayer clause (a). [JITENDRA JAIN, J.] [G. S. KULKARNI, J.] Signed by: Tauseef Farooqui Designation: PA To Honourable Judge Date: 04/11/2023 19:01:42 2 of 2