https://www.taxtmi.com/caselaws?id=254823 The court upheld the Commissioner of Customs (Appeals)' decision to dismiss the appeal as time-barred, emphasizing that the specific limitation period under Section 128(1) of the Customs Act, 1962, could not be extended. The court rejected the petitioner's argument to exclude time spent in prosecuting a writ petition, stating that the statutory framework did not allow for such exclusion. The court concluded that the Commissioner (Appeals) acted within jurisdiction in dismissing the appeal, as the law did not permit condonation of a delay beyond the total 90-day period. en-us Wed, 24 Dec 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254823 The court upheld the Commissioner of Customs (Appeals)' decision to dismiss the appeal as time-barred, emphasizing that the specific limitation period under Section 128(1) of the Customs Act, 1962, could not be extended. The court rejected the petitioner's argument to exclude time spent in prosecuting a writ petition, stating that the statutory framework did not allow for such exclusion. The court concluded that the Commissioner (Appeals) acted within jurisdiction in dismissing the appeal, as the law did not permit condonation of a delay beyond the total 90-day period. Case-Laws Customs Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254823