TaxTMI 
TaxTMI 
TaxTMI 
The Hon'ble High Court of Delhi, in Commissioner Of Customs (Import) Air Cargo Complex New Delhi Versus Amazon Seller Services Pvt. Ltd. - 2023 (1) TMI 1457 - DELHI HIGH COURT held that the High Court's power to extend the time for filing an appeal against a ruling by the Customs Authority for Advance Ruling (CAAR) is strictly confined to a maximum of 30 days beyond the stipulated 60-day limitation period.
Facts:
- The appellant (Commissioner of Customs) filed an appeal under Section 28KA of the Customs Act, 1962, challenging a CAAR ruling dated 08.12.2021.
- While the ruling was received by the Mumbai Commissionerate on 09.12.2021, the appellant contended it was communicated to the Delhi Commissionerate on 22.03.2022. The present appeal was subsequently filed on 14.07.2022.
Issues:
- Whether the High Court has the jurisdiction to entertain an appeal against a CAAR ruling if it is filed beyond the maximum extendable period of thirty days under Section 28KA of the Customs Act, 1962?
Held:
The Hon'ble High Court of Delhi held as under:.
- The proviso to Section 28KA(1) restricts the Court's power to extend this time strictly to a further period of 30 days, provided there was sufficient cause preventing the appellant from filing earlier.
- The Court emphasized that the legislative intent behind the advance ruling mechanism is to provide certainty in a time-bound manner, making it a complete code that expressly limits the extension period.
- Even accepting the appellant's claim that the ruling was communicated on 22.03.2022, the appeal filed on 14.07.2022 was beyond the maximum permissible 90-day window (60 days + 30 days).
- The Court rejected the argument to exclude the month of June due to court vacations, noting that the statutory period cannot exceed 30 days, and regardless, the appellant failed to file the appeal immediately upon the Court's reopening on 04.07.2022.
- Consequently, the Court ruled it had no jurisdiction to entertain the appeal, dismissing it as barred by limitation.
Relevant Sections:
- Section 28KA of the Customs Act, 1962: Appeal to the High Court against any ruling or order passed by the Authority within sixty days, with a provision for a further extension of thirty days.