Customs appeal delay condonation barred beyond the statutory outer limit under Section 128(1) of the Customs Act

Section 128(1) of the Customs Act, 1962 allows a customs appeal to be filed within 60 days of service of the order, with the proviso permitting condonation only for a further 30 days on sufficient cause. Once the appeal is filed beyond that outer limit, the Commissioner (Appeals) has no jurisdiction to extend time further. The general condonation principle under Section 5 of the Limitation Act, 1963 does not enlarge that statutory power. The article states that the appeal filed beyond the prescribed extended period was therefore liable to dismissal.

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Issues: Whether the Commissioner (Appeals) had power to condone delay in filing the customs appeal beyond the further period of 30 days prescribed under Section 128(1) of the Customs Act, 1962.

Analysis: Section 128(1) permits an appeal to be filed within 60 days from the date of service of the order and its proviso authorises condonation only for a further period of 30 days on sufficient cause being shown. The appeal before the Commissioner (Appeals) was filed even beyond that extended period. The statutory language leaves no scope for condonation beyond the outer limit, and the principle applicable under Section 5 of the Limitation Act, 1963 does not enlarge that jurisdiction.

Conclusion: The Commissioner (Appeals) had no power to condone the delay beyond the prescribed outer limit, and the dismissal of the appeal was correct.

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