M/S Leo Cargo Services Through Its ... vs Commissioner Of Customs, Airport And ... on 28 July, 2022
7. This Court has consistently emphasised the
mandatory nature of the aforementioned time limits in
several of its decisions. These include the decision in
Schankar Clearing and Fomarding v. Commissioner
of Customs, (2013) 23 GSTR 114 (Delhi); (2012) 283
ELT 349 (Delhi), the order dated April 25, 2016
passed by this court in Customs Appeal No. 14 of
2016 (Commissioner of Customs v. S.K. Logistics,
(2016) 40 GSTR 72 (Delhi)) and the order dated April
29, 2016 in Writ Petition (C) No. 3071 of 2015 (Sunil
Dutt v. Commissioner of customs, (2016) 40 GSTR 75
(Delhi)).