2026-VIL-354-TEL-CU
  1. Home
  2. 2026-VIL-354-TEL-CU

CUSTOMS High Court Cases

Customs - Limitation period for filing appeals under the Customs Act, 1962 - Whether the appellate authorities were justified in rejecting the appeals as time-barred – HELD - Under the provisions of Section 128 of the Customs Act, 1962, an appeal is required to be filed within a period of 60 days from the date of communication of the Order-in-Original, with a further condonable period of 30 days by the appellate authority at its discretion. In the present case, the petitioners filed the appeals on 03.10.2023 after the communication of the Orders-in-Original on 20.03.2023, which was beyond the prescribed period of limitation - Both the appellate authorities have acted strictly in accordance with the statutory scheme of limitation and cannot condone the delay beyond the prescribed period - However, while the procedural prescriptions relating to limitation are intended to regulate the exercise of rights and not to extinguish substantive rights, especially where the consequences of non-adjudication on merits would result in apparent injustice. In exercise of extraordinary jurisdiction under Article 226 of the Constitution of India, it can intervene in appropriate cases to ensure that technicalities do not defeat the ends of justice - Considering the facts and circumstances of the present case, where the issues involved require proper appreciation of facts and evidence and the denial of the opportunity to have the case examined on merits by the appellate authority would result in a failure of substantive justice, the orders passed by the appellate authorities are set aside and appeal is restored to appellate authorities - The writ petition is partly allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?