https://www.taxtmi.com/caselaws?id=762522 The Bombay HC dismissed an application seeking condonation of 856 days delay in filing an appeal under Section 28KA of the Customs Act, 1962. The court held that Section 28KA permits only a maximum 30-day extension beyond the initial 60-day period, totaling 90 days maximum. Following Delhi HC precedent, appeals filed beyond 90 days cannot be entertained as the delay cannot be condoned. The court found the reasons provided - classification complexity, revenue implications, and legal analysis - insufficient to constitute sufficient cause for such inordinate delay. The application was dismissed without costs. en-us Wed, 27 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762522 The Bombay HC dismissed an application seeking condonation of 856 days delay in filing an appeal under Section 28KA of the Customs Act, 1962. The court held that Section 28KA permits only a maximum 30-day extension beyond the initial 60-day period, totaling 90 days maximum. Following Delhi HC precedent, appeals filed beyond 90 days cannot be entertained as the delay cannot be condoned. The court found the reasons provided - classification complexity, revenue implications, and legal analysis - insufficient to constitute sufficient cause for such inordinate delay. The application was dismissed without costs. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762522