HC dismisses revenue Appeal against CAAR ruling in Amazon case for delay in filing

Commissioner of Customs (Import) Vs Amazon Seller Services Pvt Ltd (Delhi High Court)

Inordinate delay in the advance ruling attaining finality would frustrate the scheme and the object of providing such advance rulings. Thus, keeping in view the express language of the proviso to Section 28KA of the Customs Act as well as the nature and scheme of Chapter V-B of the Customs Act, the jurisdiction of the court to extend the time for filing the appeal, in excess of a period of thirty days over and above the stipulated period of

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