https://www.taxtmi.com/caselaws?id=35130 The High Court held that under Article 226, it cannot extend the limitation period beyond what is prescribed by the statute for deciding an appeal on merits. The Court emphasized that the appellate authority could only condone a delay of up to 30 days under the Customs Act, 1962. Despite the respondent's failure to contest the appeal, the Court ruled that the appellate authority had no jurisdiction to condone the 46-day delay in filing the appeal. The High Court set aside the previous order and allowed the writ appeal, highlighting its limited power to alter statutory provisions under Article 226. en-us Mon, 10 Nov 2008 00:00:00 +0530 Thu, 07 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35130 The High Court held that under Article 226, it cannot extend the limitation period beyond what is prescribed by the statute for deciding an appeal on merits. The Court emphasized that the appellate authority could only condone a delay of up to 30 days under the Customs Act, 1962. Despite the respondent's failure to contest the appeal, the Court ruled that the appellate authority had no jurisdiction to condone the 46-day delay in filing the appeal. The High Court set aside the previous order and allowed the writ appeal, highlighting its limited power to alter statutory provisions under Article 226. Case-Laws Service Tax Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35130