Question

60x64
amir
Question

The party requesting for condonation the barred by time by 1441 day. during the leagal proceding. while they have not applay such request at the time of filling rebate claim.

Answer by Lawyer

Answer

The powers to grant extention or condone prescribed time limitation u/s 224 of Customs Act are discretionary in nature, depending upon the circumstances of the case. The exact particulars of the case can help us in ascertaining the chances of grant of extention in time limit. There are several judgements of superior courts on the issue of time limitation under diferrent circumstances.

Answer

condonation under section 224 of customs act, 1969 Member has power to condone the limitation subject to nature of the case.