Commissioner Cannot Condone Customs Act Appeal Delay Beyond 30 Days: HC

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,

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