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Commissioner Cannot Condone Customs Act Appeal Delay Beyond 30 Days: HC
Case Law Details
- Case Name
- Shambhu Synthetics Pvt. Ltd Vs Commissioner Of Customs (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 quest...
