https://www.taxtmi.com/caselaws?id=205379 The Court dismissed the Writ Petition challenging the Customs order for repayment of excess drawback amount and interest. The petitioner's appeal was rejected by the Commissioner of Customs and CESTAT for being time-barred under the Customs Act. Despite citing precedents for condonation of delay, the Court held that statutory limitations must be respected and declined to waive them under Article 226. The Court found the petitioner's actions lacking bona fides and closed the case without costs, emphasizing the need to adhere to prescribed appeal timelines and forums. en-us Tue, 07 Sep 2010 00:00:00 +0530 Tue, 19 Mar 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205379 The Court dismissed the Writ Petition challenging the Customs order for repayment of excess drawback amount and interest. The petitioner's appeal was rejected by the Commissioner of Customs and CESTAT for being time-barred under the Customs Act. Despite citing precedents for condonation of delay, the Court held that statutory limitations must be respected and declined to waive them under Article 226. The Court found the petitioner's actions lacking bona fides and closed the case without costs, emphasizing the need to adhere to prescribed appeal timelines and forums. Case-Laws Customs Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205379