https://www.taxtmi.com/caselaws?id=72438 A time-barred customs appeal cannot be treated as a revision application under Section 130(1) in the absence of supporting material showing such a request or a basis to convert the filing from its original appellate form. The appellate and revisional remedies operate on different legal bases, and where the record does not support conversion, the limitation-based rejection stands. Denial of personal hearing before rejecting an already barred appeal does not vitiate the order when no effective relief can be granted and the authority lacks power to condone delay beyond the prescribed limit. The note emphasises that a futile hearing is not required by natural justice in such circumstances. en-us Fri, 17 Oct 1986 00:00:00 +0530 Thu, 19 May 2011 15:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72438 A time-barred customs appeal cannot be treated as a revision application under Section 130(1) in the absence of supporting material showing such a request or a basis to convert the filing from its original appellate form. The appellate and revisional remedies operate on different legal bases, and where the record does not support conversion, the limitation-based rejection stands. Denial of personal hearing before rejecting an already barred appeal does not vitiate the order when no effective relief can be granted and the authority lacks power to condone delay beyond the prescribed limit. The note emphasises that a futile hearing is not required by natural justice in such circumstances. Case-Laws Customs Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72438