TaxTMI 
TaxTMI 
2024 (12) TMI 102
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....tions. She submits that the delay was due to unavoidable circumstances and that the applicant undertakes to pay the costs to the respondent. 4. The accompanying appeal is admittedly against the order made by the Advance Ruling Authority on 31 October 2022. Therefore, the appeal against the said order does not lie under Section 130 of the Customs Act, 1962, but would lie under Section 28KA of the Customs Act, 1962. Ms Majumdar fairly accepted the above position but submitted that reference to an incorrect position would not make any difference. 5. Ordinarily, we would have accepted Ms Majumdar's submission, permitted her to correct the appeal memo, and proceeded with the appeal. However, under Section 130 of the Customs Act, 1962, the Cour....
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.... 9. Section 28KA provides that any officer authorised by the board, by notification, or the applicant may file the appeal to the High Court against any ruling or order passed by the authority within 60 days from the date of communication of such ruling or order, in such form and manner as may be prescribed. The proviso to this Section, however, provides that where the High Court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal. This provision suggests that the High Court cannot condone any delay beyond the 30-day period referred to in the proviso. 10. In Commissioner of Customs (Import) Air Cargo ....
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....the statute may restrict or truncate the said right. 13, In Hukum Narain Yadav v. Lalit Narain Mishra: (1974) 2 SCC 133, the Supreme Court had observed as under:- ".. what we have to see is whether the scheme of the special law, that is in this case the Act, and the nature of the remedy provided therein are such that the Legislature intended it to be a complete code by itself which alone should govern the several matters provided by it. If on an examination of the relevant provisions it is clear that the provisions of the Limitation Act are necessarily excluded, then the benefits conferred therein cannot be called in aid to supplement the provisions of the Act. In our view, even in a case where the special law does not exclude the pro....