https://www.taxtmi.com/caselaws?id=47845 The court dismissed the writ petition, affirming the Commissioner's decision to dismiss the appeal as time-barred under the Customs Act, 1962. It held that the order-in-original was properly served on the petitioner via registered post. The court emphasized that statutory provisions do not permit condonation of delays beyond the prescribed period. Consequently, the connected WPMP and WVMP were also closed, upholding the validity and legality of the Commissioner's order. en-us Tue, 23 May 2006 00:00:00 +0530 Tue, 05 Mar 2024 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47845 The court dismissed the writ petition, affirming the Commissioner's decision to dismiss the appeal as time-barred under the Customs Act, 1962. It held that the order-in-original was properly served on the petitioner via registered post. The court emphasized that statutory provisions do not permit condonation of delays beyond the prescribed period. Consequently, the connected WPMP and WVMP were also closed, upholding the validity and legality of the Commissioner's order. Case-Laws Customs Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47845