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    <title>2015 (4) TMI 114 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions challenging an Order-in-Original demanding duty and interest due to a delay of 1346 days in filing the appeal under Section 128 of the Customs Act. The Court held that the Customs Act is self-sufficient and does not allow for condonation of delays beyond the statutory period, aligning with Supreme Court precedents. The decision emphasized the exclusive nature of the Customs Act in appeals and limitations, leading to the dismissal of the petitions.</description>
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      <description>The High Court dismissed the writ petitions challenging an Order-in-Original demanding duty and interest due to a delay of 1346 days in filing the appeal under Section 128 of the Customs Act. The Court held that the Customs Act is self-sufficient and does not allow for condonation of delays beyond the statutory period, aligning with Supreme Court precedents. The decision emphasized the exclusive nature of the Customs Act in appeals and limitations, leading to the dismissal of the petitions.</description>
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      <pubDate>Wed, 18 Mar 2015 00:00:00 +0530</pubDate>
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