Sri.S.P. Subramanian v. Deputy Commissioner Of Customs

W.M.P.No.23124 of 2020 W.M.P.No.23124 of 2020 in W.P.No.34543 of 2015 C. SARAVANAN, J.

The learned counsel for the petitioner seeks time for extension of time filing an appeal by another period of 120 days pursuant to the order dated 10.02.2020 in W.P.No.34543 of 2015.

2.By the said order, the petitioner was given 30 days time for filing an appeal from the date of receipt of a copy of the said order. Though the petitioner had filed for a copy application on 11.02.2020, due to lockdown the order copy was received by the petitioner only on 07.08.2020 which time, the time had expired. Now, the petitioner seeks extension of time for a further period of 120 days for filing an appeal. 3.The statutory period for filing an appeal before the Commissioner (Appeals) is only 60 days. Considering the fact that the petitioner could not file appeal due to lockdown clamped on 24.03.2020, I am inclined to grant limited extension of time to the petitioner by another 30 days. 4.Accordingly, the petitioner is directed to file an appeal within a period of 30 days from the date of receipt of a copy of this order. This Miscellaneous Petition stands disposed of with the above observations. 26.02.2021 jas https://www.mhc.tn.gov.in/judis/

W.M.P.No.23124 of 2020 C. SARAVANAN, J.

jas W.M.P.No.23124 of 2020 in W.P.No.34543 of 2015 26.02.2021 https://www.mhc.tn.gov.in/judis/