Madras HC says Writ Court Can Intervene Beyond Customs Appeal Limitation

The appeal under Section 128 was filed about 12 days beyond the maximum 90-day period, and the Commissioner (Appeals) had no power to condone that additional delay. The High Court nevertheless exercised Article 226 jurisdiction because the medical explanation was undisputed and the classification dispute - “Art Set” versus “Slime” - required examination on merits.