Limitation under the Customs Act: precedent on delay could not extend to appeals before the Commissioner (Appeals).

Limitation under Section 129D of the Customs Act, 1962 governed the Revenue's challenge to the Commissioner (Appeals)' refusal to entertain time-barred appeals. The Tribunal held that the cited precedent on condonation of delay before the Tribunal could not be extended to appeals before the Commissioner (Appeals), and it accepted the recorded factual position that each case involved non-condonable delay beyond the permissible period. The Revenue's challenge failed, and no interference with the impugned orders was warranted.

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Issues: Whether the Revenue appeals against the Commissioner (Appeals)' refusal to entertain the appeals as time-barred under Section 129D of the Customs Act, 1962 were liable to succeed, and whether the delay in passing the review order or filing the appeal could be condoned on the basis of the cited precedent.

Analysis: The appeals turned on the effect of limitation under Section 129D of the Customs Act, 1962. The Tribunal held that the cited precedent on condonation of delay before the Tribunal could not be extended to appeals before the Commissioner (Appeals). It also noted that the Commissioner (Appeals) had recorded the number of days of non-condonable delay in each case, and that factual position was not disputed.

Conclusion: The Revenue's challenge on limitation failed, and no ground was made out to interfere with the impugned orders.

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