Condonation of delay under Customs law is capped by statute; delay beyond the outer limit cannot be excused.

Section 128 of the Customs Act, 1962 limits an appellate authority's power to condone delay in filing an appeal to a further period of three months beyond the initial three-month filing period, subject to sufficient cause. The statutory wording fixes an outer limit, so the Collector (Appeals) cannot extend time beyond that maximum period. Where appeals are filed after the condonable limit, the delay remains outside the authority's jurisdiction to excuse and the appeals are not maintainable.

---

---

Issues: Whether the Collector (Appeals) could condone the delay in filing the appeals beyond the further period of three months prescribed under Section 128 of the Customs Act, 1962.

Analysis: The appeal provision requires filing within three months from communication of the order and permits condonation only for a further period of three months on sufficient cause being shown. The statutory language limits the appellate authority's power, and the discretion to condone delay cannot extend beyond the outer limit fixed by the statute. Since the appeals were filed after the permissible period, the delay was beyond the authority's condonable limit.

Conclusion: The Collector (Appeals) had no power to condone the delay beyond three months, and the appeals were not maintainable.

---