2024 (12) TMI 1158 - HC - Customs

Application seeking condonation for the delay in filing an Appeal under Section 28KA of the Customs Act, 1962 - HELD THAT - Relying on the Delhi High Court's decision in Commissioner of Customs (Import) AIR Cargo Complex, New Delhi vs Amazon Seller Services Pvt Ltd 2022 (1) TMI 1332 - DELHI HIGH COURT , this Court, in Commissioner of Customs JNCH vs Bag Industries 2024 (12) TMI 102 - BOMBAY HIGH COURT , 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 period prescribed in the proviso to Section 28KA, it cannot be condoned. This Interim Application is dismissed.

Summary

The High Court of Bombay dismissed an application seeking condonation for a delay in filing an Appeal under Section 28KA of the Customs Act, 1962, as the delay exceeded the maximum condonable period. The Court relied on previous judgments and dismissed the Interim Application, leading to the disposal of the Customs Appeal.