https://www.taxtmi.com/caselaws?id=306262 The appeal under Section 28KA of the Customs Act challenging an order by the Customs Authority for Advance Ruling was dismissed by the Delhi High Court as time-barred. The court emphasized the limited power to extend the filing period, reflecting the legislative intent for a time-bound mechanism for advance rulings. Despite arguments and judicial precedents, the court held that the appeal, filed beyond the ninety-day limit, could not be extended even for exceptional circumstances, affirming the strict adherence to statutory timelines under the Customs Act. en-us Fri, 13 Jan 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306262 The appeal under Section 28KA of the Customs Act challenging an order by the Customs Authority for Advance Ruling was dismissed by the Delhi High Court as time-barred. The court emphasized the limited power to extend the filing period, reflecting the legislative intent for a time-bound mechanism for advance rulings. Despite arguments and judicial precedents, the court held that the appeal, filed beyond the ninety-day limit, could not be extended even for exceptional circumstances, affirming the strict adherence to statutory timelines under the Customs Act. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306262