Limitation for customs appeals bars condonation beyond the statutory outer limit, leaving a late appeal time-barred.

An appeal filed under the Customs Act after the prescribed limitation period could not be entertained because the statute permitted condonation only within a further limited period of three months. Once that outer limit expired, the appellate authority had no jurisdiction to extend time or decide the appeal on merits, even where sufficient cause was pleaded. As the appeal against the penalty order was lodged about six months after communication of the order, it was time-barred and its dismissal was justified.

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Issues: Whether the appeal filed before the appellate authority beyond the statutory period was liable to be entertained or condoned.

Analysis: The appeal against the penalty order was filed after the expiry of the prescribed limitation period under the Customs Act. The statutory scheme allowed the appellate authority to admit an appeal only within the original period and, on sufficient cause being shown, within a further limited period of three months. It did not confer power to condone delay beyond that outer limit. As the appeal was filed after about six months from communication of the order, the appellate authority had no jurisdiction to entertain it on merits or extend limitation further.

Conclusion: The appeal was correctly held to be time-barred and the dismissal of the appeal was justified.

Ratio Decidendi: Where a statute prescribes an appeal period with only a limited additional period for condonation, the appellate authority cannot entertain an appeal filed beyond the maximum permissible period, even if sufficient cause is alleged.

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