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TMI Blog2024 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... rm and manner as may be prescribed. The proviso to this Section, however, provides that where the High Court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal. This provision suggests that the High Court cannot condone any delay beyond the 30-day period referred to in the proviso. In COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX NEW DELHI VERSUS AMAZON SELLER SERVICES PVT. LTD. [ 2022 (1) TMI 1332 - DELHI HIGH COURT] Delhi High Court has held that an appeal filed beyond 90 days from the date of communication of the Advance Ruling Authority s order cannot be entertained because the delay beyond 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Therefore, the appeal against the said order does not lie under Section 130 of the Customs Act, 1962, but would lie under Section 28KA of the Customs Act, 1962. Ms Majumdar fairly accepted the above position but submitted that reference to an incorrect position would not make any difference. 5. Ordinarily, we would have accepted Ms Majumdar s submission, permitted her to correct the appeal memo, and proceeded with the appeal. However, under Section 130 of the Customs Act, 1962, the Court can condone delay in instituting an appeal without any upper ceiling. The position is different in the case of an appeal under Section 28KA of the Customs Act, 1962. 6. Section 28KA of the Customs Act, 1962, reads as follows: - 28KA. Appeal. ( 1) Any off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such form and manner as may be prescribed. The proviso to this Section, however, provides that where the High Court is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal. This provision suggests that the High Court cannot condone any delay beyond the 30-day period referred to in the proviso. 10. In Commissioner of Customs (Import) Air Cargo Complex, New Delhi (supra) Delhi High Court has held that an appeal filed beyond 90 days from the date of communication of the Advance Ruling Authority s order cannot be entertained because the delay beyond 90 days cannot be condoned. The discussion in this regard is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 to what extent the nature of those provisions or the nature of the subject-matter and scheme of the special law exclude their operation. 14. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de us to condone the delay, assuming we had the powers to condone the delay in an appeal filed beyond 90 days from the date of the communication. 13. In Esha Bhattacharjee v. Management of Raghunathpur Nafar Academy Civil Appeal No. 8183-8184 of 2013 , the Hon ble Supreme Court held that the concept of liberal approach has to encapsulate the conception of reasonableness, and it cannot be allowed a total unfettered free play. There is a distinction between an inordinate delay and a delay of a short duration or a few days. The doctrine of prejudice is attracted to the former, whereas, to the latter, it may not. 14. For all the above reasons, we dismiss the interim application without any orders for costs. 15. Because of the dismissal of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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