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2018 (11) TMI 581 - HC - CustomsCondonation of delay in filing appeal - appellant had sufficient cause for not filing the appeal within the time - Held that:- This Court in Parsi Dairy Farm Vs. Assistant Commissioner of Central Excise, [2015 (8) TMI 787 - BOMBAY HIGH COURT] had an occasion to consider an identical issue and it upheld the dismissal of appeal on the ground that the Central Excise Law and the Customs Law are the special laws and, therefore Section 5 of the Limitation Act, 1963 providing for condoning the delay is not applicable - appeal dismissed - decided against appellant.
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