2008 (11) TMI 238

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....pellant. [Judgment per : S.J. Mukhopadhaya, J.]. - This appeal has been preferred by the Assistant Commissioner of Customs and two others against the order dated 24th January 2006 in W.P. No. 26479 of 2005 whereby the learned Judge while observing that the respondent (writ petitioner) has given a valid explanation for the delay, set aside the order passed by the appellate authority and remitted....

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....nt of non-realisation of the sale proceeds within the period allowed under the Foreign Exchange Regulation Act. Having not received any reply, the first appellant passed an order directing the respondent (writ petitioner) to pay a sum of Rs. 1,43,834/-. Against the said order, the respondent (writ petitioner) preferred an appeal before the second appellant but after a delay of 46 days. The second ....

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....ar and contest this appeal. 6. We have heard the learned counsel appearing on behalf of the appellants. 7. The respondent (writ petitioner) has not disputed that the appeal was filed with 46 days delay and that the appellate authority was empowered to condone only 30 days delay under the proviso to Section 128(1) of the Customs Act, 1962. 8. Similar question fell for consideration before ....

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....ty. (b) Under no circumstances, the appellate authority has power to condone the delay beyond 30 days. (c) While the High Court exercising the jurisdiction under Article 226 of Constitution of India, approves the correctness of the order of the appellate authority, it has no power to direct the appellate authority to consider the appeal on merits as otherwise it would be nothing but Court ex....