https://www.taxtmi.com/caselaws?id=182311 The court upheld the orders of the Commissioner (Appeals) rejecting an appeal due to a delay of 18 days beyond the statutory period under the Customs Act. It ruled that the High Court lacks jurisdiction to condone delays beyond the specified period, emphasizing that the Customs Act is a self-contained code. Precedents cited by the petitioner were deemed inapplicable, and it was concluded that the Limitation Act does not extend beyond the thirty-day grace period provided by the statute. The writ petition was dismissed without costs. en-us Wed, 04 Mar 2015 00:00:00 +0530 Sat, 07 May 2016 10:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182311 The court upheld the orders of the Commissioner (Appeals) rejecting an appeal due to a delay of 18 days beyond the statutory period under the Customs Act. It ruled that the High Court lacks jurisdiction to condone delays beyond the specified period, emphasizing that the Customs Act is a self-contained code. Precedents cited by the petitioner were deemed inapplicable, and it was concluded that the Limitation Act does not extend beyond the thirty-day grace period provided by the statute. The writ petition was dismissed without costs. Case-Laws Customs Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182311