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TMI Blog2022 (1) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The time for appealing any order/ruling made by the CAAR was restricted to a period of sixty days from the communication of the ruling or order. However, the court can extend the same by a further period of thirty days if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the stipulated period of sixty days - The period of limitation, as prescribed under Section 28KA of the Customs Act, is not the period as prescribed under the Limitation Act, 1963. Thus, in terms of Section 29(2) of the Limitation Act, the provisions of Section 4 to 24 of the said Act shall apply only to the extent not expressly excluded by such special law. The proviso to Section 28KA(1) of the Customs Act empowers the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the impugned ruling is 22.03.2022 and not 09.12.2021, the present appeal is beyond the period of ninety days from the said date. It was also feebly suggested by the learned counsel appearing for the appellant that the month of June be excluded from the period of limitation since, the period of thirty days, beyond the stipulated period of sixty days for filing the appeal, expired on 20.06.2022. At the material time, this Court was closed for vacations. The said contention is ex facie erroneous. The period, which can be extended in terms of the proviso to Section 28KA(1) of the Customs Act, cannot exceed thirty days. The appeal is dismissed as barred by limitation. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such ruling/order. If the court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so stipulated, the court may allow a further period of thirty (30) days for filing such appeal. 5. Section 28KA(1) of the Customs Act is set out below:- (1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the Appellate Authority against any ruling or order passed by the Authority, within sixty days from the date of the communication of such ruling or order in such form and manner as may be prescribed: PROVIDED that where the High Court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, provides a special scheme for the stated purpose. As noted above, the time for appealing any order/ruling made by the CAAR was restricted to a period of sixty days from the communication of the ruling or order. However, the court can extend the same by a further period of thirty days if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the stipulated period of sixty days. The language of Sections 28-I(6) and 28KA of the Customs Act clearly indicates the legislative intent to provide a time-bound mechanism for advance rulings. The legislative intent to provide a firm time-frame for advance rulings is also evident from the fact that the Finance Act 2018 by virtue of which Section 28KA wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 provisions of Sections 4 to 24 of the Limitation Act by an express reference, it would nonetheless be open to the Court to examine whether and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. He states that the Commissionerate of Delhi was also a party to the application filed by the respondent; therefore, for the purpose of limitation, the date of receipt of the impugned ruling must be reckoned as 22.03.2022. 17. Without going into the aforesaid controversy, it is apparent that even if the appellant s contention is accepted that the date of communication of the impugned ruling is 22.03.2022 and not 09.12.2021, the present appeal is beyond the period of ninety days from the said date. It was also feebly suggested by the learned counsel appearing for the appellant that the month of June be excluded from the period of limitation since, the period of thirty days, beyond the stipulated period of sixty days for filing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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