Supreme Court of India
M/s Thakker Shipping P. Ltd. v. Commissioner of Customs (general)
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What the Court ordered
We hold that it is competent for the Tribunal to invoke Section 129A(5) where an C application under Section 129D(4) has not been made within the prescribed time and condone the delay in making such application if it is satisfied that there was sufficient cause for not presenting it within that period.
Judgment, page 14
From the headnote
Customs Act, 1962 - s. 129A(5) - Condonation of delay under - For delay in filing an application u/s. 1290(4) - Permissibility - Held: Customs, Excise and Service Tax Appellate Tribunal is competent to invoke s. 129A (5) for condoning the delay - Provisions of s. 129A(1) to (7) have been mutatis mutandis made applicable to the applications u/s. 1290(4) - Legislative intent was to make entire s. 129A supplemental to s. 1290(4) - s. 129A(5) stands incorporated ins. 1290(4) by way of legal fiction - Interpretation of Statutes - Legislative intent - Legal Fiction. The question for consideration
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