Legal principle

An appeal against an advance ruling under Section 28KA must be filed within sixty days of communication; the e-filing date counts, and an appeal e-filed within that period is in time even if office objections are removed later.

Court decision

On 15 October 2026 the Bombay High Court held that there was in fact no delay, because the limitation period expired on 25 November 2025 and the appeal was e-filed on 24 November 2025. The interim application was disposed of and the registry was directed to number the appeal, subject to removal of any other pending office objections.

Facts

Valeo India Private Limited received an advance ruling order (a binding ruling given in advance on a customs question) from the Customs Authority for Advance Rulings, Mumbai, on 25 September 2025. It filed a Customs Appeal before the Bombay High Court, together with an interim application asking the court to condone (excuse) any delay in filing. Under Section 28KA of the Customs Act, 1962 such an appeal must be filed within sixty days from communication of the advance ruling. The appeal was e-filed on 24 November 2025, and the registry issued a notice for removal of office objections on 25 November 2025.

Key provisions

• Section 28KA, Customs Act, 1962 — Appeal