https://www.taxtmi.com/caselaws?id=789820 A statutory customs appellate authority cannot entertain an appeal once the prescribed limitation period and the limited condonable extension have expired, because it lacks jurisdiction to enlarge time by equitable or inherent powers. The rejection of time-barred appeals was therefore legally sustainable. However, in exceptional cases, the High Court may invoke Article 226 to grant conditional relief where delay is not deliberate or mala fide and the dispute has not been examined on merits. On that basis, the Court restored the appeals to the appellate stage for fresh adjudication, while leaving the statutory limitation scheme intact. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789820 A statutory customs appellate authority cannot entertain an appeal once the prescribed limitation period and the limited condonable extension have expired, because it lacks jurisdiction to enlarge time by equitable or inherent powers. The rejection of time-barred appeals was therefore legally sustainable. However, in exceptional cases, the High Court may invoke Article 226 to grant conditional relief where delay is not deliberate or mala fide and the dispute has not been examined on merits. On that basis, the Court restored the appeals to the appellate stage for fresh adjudication, while leaving the statutory limitation scheme intact. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789820