Supreme Court · 2012 INSC 499 · Decided 30 October 2012
M/S Thakker Shipping P. LTD. v. Commissioner of Customs (General)
- Court
- Supreme Court of India
- Citation
- 2012 INSC 499 · [2012] 9 S.C.R. 930
- Case number
- CIVIL APPEAL No. 7696/2012
- Decided
- 30 October 2012
- Bench
- RAJENDRA MAL LODHA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 129A(5)
Headnote
Customs Act, 1962 - s. 129A(5) - Condonation of delay under - For delay in filing an application u/s. 1290(4) - C 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 to the applications u/s. 1290(4) - Legislative intent was to make entire s. 129A D 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 in the
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