Supplementary appeals under customs law cannot bypass limitation where Section 129D permits no condonation.

Appeals filed against different respondents could not be treated as supplementary appeals merely because one appeal had been filed within time against a single respondent. The statutory time limit under Section 129D of the Customs Act controlled the filing requirement, and Section 129D(4) did not permit condonation of delay on the facts presented. Delay was therefore not liable to be condoned, the condonation applications were rejected, and the appeals were dismissed as time barred.

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Issues: Whether the delay in filing the appeals could be condoned on the plea that they were supplementary appeals and whether the appeals were barred by limitation under Section 129D of the Customs Act, 1962.

Analysis: The appeal filed within time was only against one respondent, while the present appeals were against different respondents and were therefore not supplementary appeals. The statutory scheme under Section 129D required filing within the prescribed time, and Section 129D(4) did not provide for condonation of delay in the circumstances presented.

Conclusion: The delay was not liable to be condoned and the applications for condonation of delay were rejected. The appeals were dismissed as time barred.

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