Customs appeal limitation cannot be extended where the statute gives no power to condone delay before the Collector.

Customs appellate authorities could not condone delay in filing an appeal before the Collector of Customs (Appeals) beyond the prescribed six-month period, because the customs law contained no power to extend that limitation. Delay that had already occurred at the stage of filing before the Collector also could not be cured by the Tribunal. The appeal was therefore time-barred and the request for condonation was rejected.

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Issues: Whether delay in filing the appeal before the Collector of Customs (Appeals) beyond six months from receipt of the original order could be condoned by the appellate authorities, and whether the Tribunal could condone delay that had already occurred before the Collector.

Analysis: The order held that the delay in approaching the Collector of Customs (Appeals) was beyond the period prescribed under the customs law. It further held that there was no provision in the customs law empowering condonation of delay beyond six months in filing the appeal before the Collector. The order also held that where the delay had occurred at the stage of filing before the Collector, the Tribunal had no power to condone that delay.

Conclusion: The appeal before the Collector was rightly treated as time-barred, and the request for condonation of delay was rejected.

Ratio Decidendi: Where the customs law does not confer power to condone delay beyond the prescribed period, neither the appellate authority nor the Tribunal can extend limitation or condone a delay already incurred before the lower appellate authority.

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