https://www.taxtmi.com/caselaws?id=74097 A revision application transferred as an appeal under the Customs Act was treated as time-barred because it was filed beyond the maximum condonable period under section 131, leaving no further power to extend time. Customs penalty proceedings were also noted to be independent of criminal prosecution, so a criminal court's finding that confessional statements were involuntary did not by itself invalidate customs adjudication where the authority relied on independent witness evidence and surrounding circumstances. The stated principle is that limitation under the Customs Act is strict, and criminal acquittal on evidentiary grounds does not automatically negate a customs penalty supported by other material. en-us Thu, 19 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74097 A revision application transferred as an appeal under the Customs Act was treated as time-barred because it was filed beyond the maximum condonable period under section 131, leaving no further power to extend time. Customs penalty proceedings were also noted to be independent of criminal prosecution, so a criminal court's finding that confessional statements were involuntary did not by itself invalidate customs adjudication where the authority relied on independent witness evidence and surrounding circumstances. The stated principle is that limitation under the Customs Act is strict, and criminal acquittal on evidentiary grounds does not automatically negate a customs penalty supported by other material. Case-Laws Customs Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74097