Statutory limitation on delay condonation under customs law bars extension beyond the prescribed period for appeals.

The appellate authority under customs law has no power to condone delay beyond the further statutory period of thirty days for filing an appeal. Where an appeal is presented after the initial limitation period and the delay sought to be excused exceeds that express ceiling, equitable considerations cannot enlarge the jurisdiction to condone. On that basis, the appeal was treated as time-barred and its dismissal as not maintainable was upheld.

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Issues: Whether the Commissioner (Appeals) had power to condone delay beyond the further period of thirty days prescribed for filing the appeal under the customs law, and whether the appeal was rightly dismissed as time-barred.

Analysis: The appeal before the Commissioner (Appeals) was filed beyond the initial limitation period, and the appellant sought condonation of delay far in excess of the additional thirty days that can be entertained under the statutory scheme. The Tribunal applied the settled rule that the appellate authority's power to condone delay is confined to the period expressly provided by the statute and cannot be extended on equitable considerations. Since the delay sought to be excused exceeded that limit, the dismissal of the appeal as not maintainable was held to be in accordance with law.

Conclusion: The Commissioner (Appeals) had no power to condone the delay beyond the prescribed limit, and the dismissal of the appeal as time-barred was upheld.

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