TMI Blog2021 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation Act would not be governing the field in view of the specific period of limitation and the period for condonation of delay being provided. The original order was dated 15.10.2018. The appeal had to be filed within three months i.e. by 15.01.2019. If for some reason the appeal would not be filed under any circumstances, it ought to have been filed within a further period of 30 days. Having not done so within the said stipulated 30 days period, any subsequent filing of the appeal beyond the extended 30 days period the Appellate Authority would not have the power to condone the delay. The fact that there is an upper limit of only one month provided in the statutes itself for preferring an appeal beyond the prescribed period of three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the appeal and the period of limitation prescribed therein. For ready reference Sub-section (1) and (4) reads as under:- 129. Detention, seizure and release of goods and conveyances in transit. - (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overning the field in view of the specific period of limitation and the period for condonation of delay being provided. The original order was dated 15.10.2018. The appeal had to be filed within three months i.e. by 15.01.2019. If for some reason the appeal would not be filed under any circumstances, it ought to have been filed within a further period of 30 days. Having not done so within the said stipulated 30 days period, any subsequent filing of the appeal beyond the extended 30 days period the Appellate Authority would not have the power to condone the delay. The Appellate Authority in the given circumstances does not have any further powers to entertain an appeal beyond the period of 30 days after the expiry of the original period of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Care Limited. Wherein again, the Hon'ble Supreme Court taking the same stand that beyond the stipulated period, the Appellate Authority could not have condoned the delay even if certain extraordinary situation is given seeking condonation of delay. 14. priori, we have no hesitation in taking the view that what this Court cannot do in exercise of its plenary powers under Article 142 of the Constitution, it is unfathomable as to how the High Court can take a different approach in the matter in reference to Article 226 of the Constitution. The principle underlying the rejection of such argument by this Court would apply on all fours to the exercise of power by the High Court under Article 226 of the Constitution. 15. We ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 60 days prescribed under Section 31 of the 2005 Act, the High Court cannot disregard the statutory period for redressal of the grievance and entertain the writ petition of such a party as a matter of course. Doing so would be in the teeth of the principle underlying the dictum of a three-Judge Bench of this Court in Oil and Natural Gas Corporation Limited (supra). In other words, the fact that the High Court has wide powers, does not mean that it would issue a writ which may be inconsistent with the legislative intent regarding the dispensation explicitly prescribed under Section 31 of the 2005 Act. That would render the legislative scheme and intention behind the stated provision otiose. 8. In view of the authoritative decision r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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