Customs appeal limitation: Tribunal had no power to condone delay beyond the statutory six-month period.

Under erstwhile Section 128 of the Customs Act, an appeal filed before the Appellate Collector after the prescribed six-month period could not be entertained by the Tribunal through condonation of delay. The Tribunal reiterated its consistent view that it had no power to extend the statutory limitation period for such appeals. On that basis, the delayed appeal was treated as lacking merit.

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Issues: Whether the Tribunal had power to condone the delay in filing an appeal before the Appellate Collector of Customs under erstwhile Section 128 of the Customs Act, 1962.

Analysis: The appeal before the Appellate Collector was filed after the expiry of six months. The Tribunal noted its consistent earlier view that, where an appeal under erstwhile Section 128 of the Customs Act, 1962 was filed beyond the prescribed period of six months, it had no power to condone the delay.

Conclusion: The Tribunal held that it had no power to condone the delay and that the appeal lacked merit.

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