2024 (12) TMI 1158

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..... SONAK & JITENDRA JAIN, JJ. For the Appellant: Mr Arun Jain, I/B, Kartik Vig,. For the Respondent: None. PC:- 1. This is an application seeking condonation for the delay in filing an Appeal under Section 28KA of the Customs Act, 1962, against the Advance Ruling Authority's order dated 3 May 2024. 2. This Appeal was filed on 8 October 2024 after a delay of 102 days. The Interim Appl....

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....mazon Seller Services Pvt Ltd 2022 (1) TMI 1332, this Court, in Commissioner of Customs JNCH vs Bag Industries Interim Application (L) No. 34182 of 2024 in Customs Appeal (L) No. 7966 of 2024, has held that delay beyond the maximum condonable period referred to in the proviso to Section 28KA of the Customs Act, 1962, cannot be condoned. Since the delay in this case is beyond the maximum condonable....

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....n, is in the context of the provisions of the NIA Act. 6. The above decision concerns issues of liberty and was not in the context of the specific statutory provision we are concerned about. Considering the direct judgments of this Court and the Delhi High Court in the precise context of the provisions in Section 28KA of the Customs Act, we cannot, relying on this decision, take a different vie....