1988 (1) TMI 40

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..... of limitation prescribed under Section 128 of the Customs Act. The Appellate Authority further held that the petitioners have not filed any application for condonation of delay and, therefore, the question of delay being condoned would not arise. It is this order which is the subject matter of challenge in this writ petition under Article 226 of the Constitution of India. 2. It is needless to m .....

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..... er to any of these authorities since the point is not disputed before me. The impugned order, in my opinion, is clearly illegal and has to be quashed and set aside. It is ordered that the Collector of Customs (Appeals) shall treat the appeal filed by the petitioners as having been filed within time and he shall dispose of the said appeal on merits; 4. In the result, the impugned order dated 11th .....

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