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TMI Blog2023 (1) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Ruling (hereafter 'CAAR') in an application filed by the respondent (Application no. CAAR/CUSS/APPL/28-29/20-21-0/o Commr-CAAR- Mumbai). 2. The appellant, inter alia, prays as under:- "a) Allow the present appeal by setting aside the impugned ruling dated 08.12.2021 to a limited extent of conferring notification benefit of Serial No. 20 of Notification No. 57/2017-Customs dated 30.06.2017 to Fire TV sticks;" 3. At the outset, Mr. Lakshmikumaran, learned counsel appearing for the respondent, stated that the respondent has neither availed the benefit of Notification No.57/2017-Customs dated 30.06.2017 (at Serial No.20) in respect of the Fire TV sticks nor intends to avail of such benefits. He submits that notwithstanding the same, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act by recourse to the mechanism for determining questions relating to classification of goods; the principles for valuation of goods; duty structure; applicability of notifications amongst others, in advance. By virtue of Section 28EA of the Customs Act, as introduced by the Finance Act, 2018, the CAAR was constituted for the purpose of giving advance rulings under the Customs Act. Section 28H of the Customs Act sets out the questions in respect of which advance rulings can be sought. An applicant, desirous of obtaining advance rulings, is entitled to make an application setting out the questions on which the advance rulings are sought. 8. It is apparent from the very nature of the exercise of advance ruling that it was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act shall apply only to the extent not expressly excluded by such special law. 11. The proviso to Section 28KA(1) of the Customs Act empowers the High Court to extend the period for filing an appeal by a further period of thirty days, subject to the condition that the court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the specified period of sixty days. It is clear from the plain language that the court's power to extend time is restricted to a period of thirty days. It would have no power to extend the time for filing the appeal beyond the said period even if it is satisfied that the appellant was prevented by sufficient cause from filing the said appeal within the stipulated p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question in the affirmative. 15. It is apparent from the nature of provisions that an inordinate delay in the advance ruling attaining finality would frustrate the scheme and the object of providing such advance rulings. Thus, keeping in view the express language of the proviso to Section 28KA of the Customs Act as well as the nature and scheme of Chapter V-B of the Customs Act, the jurisdiction of the court to extend the time for filing the appeal, in excess of a period of thirty days over and above the stipulated period of sixty days from the receipt of communication of the ruling or order, is impermissible. 16. In the present case, this appeal was filed on 14.07.2022. The learned counsel appearing for the appellant submits that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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