ADDL. COLLECTOR OF CUSTOMS, CALCUTTA & ANR. vs M/S. BEST & CO.

The Supreme Court held that under Sections 12(2) and (3) of the Limitation Act, the time taken to obtain certified copies of the judgment and order must be excluded when computing the limitation period for filing an appeal. The Court clarified that the exclusion is not contingent upon whether the High Court rules require the annexation of such copies to the application for leave to appeal. The appeal was allowed, and the dismissal of the application by the High Court was overruled, affirming the right to exclude the time taken for obtaining copies.