https://www.taxtmi.com/caselaws?id=762656 The court dismissed the petition for a Writ of Certiorari to set aside the Commissioner's order due to the petitioner's failure to adhere to statutory timelines under Section 128 of the Customs Act. The appeals were deemed time-barred, as they were filed significantly beyond the permissible period, and the Commissioner lacked authority to condone such delay. The court upheld the importance of following statutory mechanisms and declined to invoke extraordinary jurisdiction under Articles 226 and 227 of the Constitution, in line with Supreme Court precedent. The judgment reinforced the necessity of respecting statutory frameworks and denied the petition without costs. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762656 The court dismissed the petition for a Writ of Certiorari to set aside the Commissioner's order due to the petitioner's failure to adhere to statutory timelines under Section 128 of the Customs Act. The appeals were deemed time-barred, as they were filed significantly beyond the permissible period, and the Commissioner lacked authority to condone such delay. The court upheld the importance of following statutory mechanisms and declined to invoke extraordinary jurisdiction under Articles 226 and 227 of the Constitution, in line with Supreme Court precedent. The judgment reinforced the necessity of respecting statutory frameworks and denied the petition without costs. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762656