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2012 (10) TMI 376 - CGOVT - Central ExciseWrit petition - time-limit – Held that:- High Court under Writ jurisdiction cannot direct the custom authorities to ignore time-limit prescribed under Section 27 of Customs Act, 1962 even though High Court itself may not be bound by the time-limit of the said Section - Custom authorities, who are the creatures of the Customs Act, cannot be directed to ignore or cut contrary to Section 27 of Customs Act - As Section 11B of the Central Excise Act, 1944 provides for the time-limit and there is no provision to extend this time limit. As such the revision application is clearly time-barred as it was filed after the time-limit specified under Section 11B of Central Excise Act, 1944.
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