https://www.taxtmi.com/caselaws?id=287252 The court dismissed the writ petition seeking to condone a delay of 273 days in filing an appeal against an Order-in-Original under the Customs Act, 1962. It held that the Commissioner lacked authority to condone delays beyond 30 days, as supported by a Supreme Court ruling. While acknowledging High Courts' power under Article 226 to condone delays sparingly, it emphasized the importance of adhering to statutory timelines. The court rejected the petitioner's claim of non-service of the order, finding no merit in the argument and ultimately upholding the impugned order. en-us Tue, 09 Jul 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287252 The court dismissed the writ petition seeking to condone a delay of 273 days in filing an appeal against an Order-in-Original under the Customs Act, 1962. It held that the Commissioner lacked authority to condone delays beyond 30 days, as supported by a Supreme Court ruling. While acknowledging High Courts' power under Article 226 to condone delays sparingly, it emphasized the importance of adhering to statutory timelines. The court rejected the petitioner's claim of non-service of the order, finding no merit in the argument and ultimately upholding the impugned order. Case-Laws Customs Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287252