2024 (12) TMI 236

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....e record and proceedings and thereby order/direct that the Order-In-Appeal No. MUM-CUS-JSN-EXP-131,132 & 133/2019-20 NCH dated 20.02.2020 to be set aside and thereafter remand back to the Respondent No.2 to decide the issue on its own merits. (b) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction calling for the record and proceedings in Order-In-Appeal No. MUM-CUS-JSN-EXP-131,132 & 133/2019-20 NCH dated 20.02.2020 to allow the benefit of drawback claim in respect of limitation period;" 3. The petitioner, in effect, challenges the Commissioner's order dated 20 February 2020 by which the Commissioner dismissed the petitioner's appeals against impugned orders in o....

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....rty days. (1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf." 7. The Commissioner (Appeals) could have entertained the appeal within 60 days or, if sufficient cause was made out, within a further 30 days. However, this appeal was instituted after a delay of almost 130 d....

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....the Petitioner to bypass mechanisms provided under the statute. 11. The Court also added that the powers of the High Court under Article 226 are wide but are not wider than the plenary powers bestowed on the Supreme Court under Article 142 of the Constitution. What the Supreme Court cannot do by exercising powers under Article 142, the High Courts also cannot do by exercising powers under Article 226 of the Constitution. The Court has emphatically held that neither Article 142 nor Article 226 jurisdiction can be exercised when invoked to undermine or defeat the applicable statutory regime. This is precisely what the present Petitioner seeks to achieve. 12. The Hon'ble Supreme Court also held that delay cannot be condoned beyond the ma....