Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court
1 year, 5 months ago

Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court

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The Delhi High Court has held that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has relied on the decision of the Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & Ors., in which it was held that the legislature intended. The Delhi High Court has held that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has relied on the decision of the Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & Ors., in which it was held that the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days, which is the normal period for preferring an appeal. The Customs, Excise, and Service Tax Appellate Tribunal has taken note of the language employed in that provision to hold that the appeal could have been preferred within the maximum period of 90 days.

History of this topic

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