Appeal dismissed as time-barred after exceeding 90-day limit under section 128(1) Customs Act

CESTAT New Delhi dismissed an appeal challenging Commissioner (Appeals) order that rejected an appeal for being time-barred. The appellant filed appeal on 22.04.2019 against Joint Commissioner's order dated 14.12.2018, which was communicated on 30.12.2018. This exceeded both the mandatory 60-day period and additional 30-day condonable period under section 128(1) Customs Act. Following SC precedent in Singh Enterprises, CESTAT held that Commissioner (Appeals) lacks power to condone delays beyond 30 days, and section 5 Limitation Act cannot extend this statutory period. Appeal dismissed as time-barred.

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Issues Involved:
1. Whether the Commissioner (Appeals) had the power to condone any delay beyond the extended period of 30 days after the expiry of the initial period of 60 days.

Summary of Judgment:

Issue 1: Power of Commissioner (Appeals) to Condon Delay Beyond 30 Days
The appeal sought to quash the order dated 29.01.2020 by the Commissioner (Appeals), Central Excise and GST, Jaipur, which dismissed the appellant's appeal against the order dated 14.12.2018 by the Joint Commissioner of Customs for being filed beyond the permissible time limit.

The Commissioner (Appeals) noted that the order dated 14.12.2018 was received by the appellant on 30.12.2018, and the appeal was filed on 22.04.2019, beyond the 60-day limit and the additional 30-day condonable period as per Section 128 of the Customs Act, 1962.

Sub-section (1) of Section 128 of the Customs Act allows an appeal to the Commissioner (Appeals) within 60 days from the date of communication of the order, with a further 30 days condonable delay if sufficient cause is shown. The appeal was filed beyond this extended period without any delay condonation application. The appellant argued that the limitation should start from 22.02.2019, the date of a reply to a letter from the Joint Commissioner.

The Commissioner (Appeals) dismissed the appeal on the ground of limitation, stating that the appeal was filed beyond the prescribed time limit and beyond the condonable period.

The Tribunal considered the Supreme Court's judgment in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur, which held that the appellate authority has no power to condone delay beyond the statutory period of 30 days after the initial 60 days.

The Tribunal reiterated that the limitation period for filing the appeal starts from the date of communication of the order (30.12.2018) and not from any subsequent correspondence. The appeal was thus filed beyond the permissible period, and the Commissioner (Appeals) had no power to condone the delay beyond the statutory limit.

The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)'s decision, as the appeal was filed beyond the period contemplated under Section 128(1) of the Customs Act.

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