9911796707
TMI Blog2013 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... directed that if the applicant so prefers the appeal, the time spent in the proceeding before the Hon’ble High Court shall be excluded for calculating the period of limitation. Even to calculate the three months from the date of the Hon’ble High Court’s decision then the applicant should have filed the appeal on or before 24.2.2011. But the applicant had not filed the appeal within the limitation as per direction of the Hon’ble High Court and it has filed on 23.6.2011. It is beyond the period of three months as provided under Section 129A of the Customs Act, 1962. The submission of the learned counsel that the order of the Hon’ble Supreme Court has merged with the order of the Hon’ble High Court is not acceptable for the reason that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was given to move the appellate forum. If the applicant so prefer an appeal, the time spent in these proceedings shall be excluded for calculating the period of limitation. He further submits that the applicant being aggrieved by the decision of the Division Bench of the Hon ble High Court filed a Special Leave Petition before the Hon ble Supreme Court. By order dated 9.5.2011, the SLP was dismissed as not pressed. Thereafter, they filed this appeal before this Tribunal on 23.6.2011. The learned counsel submits that they have filed the appeal within the stipulated period of 90 days from the date of the order of the Hon ble Supreme Court. He also submits that the order of the Hon ble Madras High Court has merged with the order of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal within the limitation as per direction of the Hon ble High Court and it has filed on 23.6.2011. It is beyond the period of three months as provided under Section 129A of the Customs Act, 1962. The submission of the learned counsel that the order of the Hon ble Supreme Court has merged with the order of the Hon ble High Court is not acceptable for the reason that the Division Bench of the High Court has given a specific direction that if the applicant so prefers, the appeal time spent in these proceedings (i.e. writ petition) shall be excluded for calculating the period of limitation, which was not complied with by the applicant. Accordingly, the COD application is rejected. Consequently, the appeal along with stay application also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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