https://www.taxtmi.com/caselaws?id=72438 Time-barred customs appeals cannot be treated as revision applications without supporting material showing that such treatment was sought or legally required. Appeals and revision applications operate on distinct legal bases, so filing under the appellate provision does not oblige conversion to revision proceedings. The rejection of the appeals as barred by limitation was therefore sustained. Personal hearing is not mandatory where the appellate authority lacks power to condone delay beyond the prescribed limit and no effective relief can result; in those circumstances, refusal of a hearing does not breach natural justice or invalidate the limitation-based rejection. The merits remain unexamined. 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 Time-barred customs appeals cannot be treated as revision applications without supporting material showing that such treatment was sought or legally required. Appeals and revision applications operate on distinct legal bases, so filing under the appellate provision does not oblige conversion to revision proceedings. The rejection of the appeals as barred by limitation was therefore sustained. Personal hearing is not mandatory where the appellate authority lacks power to condone delay beyond the prescribed limit and no effective relief can result; in those circumstances, refusal of a hearing does not breach natural justice or invalidate the limitation-based rejection. The merits remain unexamined. Case-Laws Customs Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72438