Case Law Details
Shambhu Synthetics Pvt. Ltd Vs Commissioner Of Customs (Delhi High Court)
Introduction: The case of Shambhu Synthetics Pvt. Ltd. vs. Commissioner of Customs, as adjudicated by the Delhi High Court, pertains to the critical issue of whether the Commissioner or Appellate Authority possesses the power to condone delays in Customs Act appeals beyond the prescribed 30-day limit. This article provides an analysis of the court’s ruling, emphasizing the interpretation of Section 5 of the Limitation Act, 1963, in the context of customs appeals.
The Legal Question: The core question addressed in this case is whether the provisions of Section 5 of the Limitation Act, 1963, can be invoked for appeals presented under Section 128 of the Customs Act, 1962.
CESTAT’s Perspective: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) had previously interpreted the relevant provisions, determining that appeals should be filed within a maximum period of 90 days. Section 128(1) of the Customs Act allows appeals to be presented within 60 days, but a Proviso grants the Commissioner discretion to extend the limitation period by an additional 30 days if sufficient cause is demonstrated.
Precedent from the Supreme Court: The CESTAT relied on a Supreme Court judgment in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & Ors. [(2008) 3 SCC 70], which dealt with a provision in the Central Excise Act, 1944, similar to the one in question. The Supreme Court ruled that the Commissioner and the Appellate Tribunal do not have the authority to condone delays beyond the stipulated timeframe.
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