9911796707
TMI Blog2024 (12) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal. ( 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 Appellate Authority is satisfied that the appellant was prevented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue involved is a recurring one and, therefore, this is a case of continuing wrong. He relied upon Union of India vs. Tarsem Singh (2008) 8 SCC 648 and M. R. Gupta vs. Union of India and Others (1995) 5 SCC 628 to support his contentions. However, both decisions were not in the context of a statutory provision akin to Section 28KA of the Customs Act. 5. Learned Counsel for the Petitioner rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
