Statutory appeal limitation under the Customs Act barred condonation beyond the prescribed period, rendering the appeal not maintainable.

The appellate limitation under Section 128 of the Customs Act, 1962 controls the time for filing customs appeals, and a contrary period mentioned in the adjudication order's preamble cannot override the statute. The cited precedent held that the appellate authority has no power to condone delay beyond the permissible statutory limit. As the appeal was filed after the prescribed period, the delay could not be condoned and the appeal was not maintainable.

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Issues: Whether the delay in filing the appeal beyond the statutory period under Section 128 of the Customs Act, 1962 could be condoned and the appeal entertained.

Analysis: The appeal was filed beyond the prescribed period. The preamble of the adjudication order mentioning a longer period could not override the statutory limitation. The cited precedent established that the appellate authority had no power to condone delay beyond the permissible limit.

Conclusion: The delay could not be condoned and the appeal was not maintainable.

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