Statutory time limit for customs appeals bars condonation beyond the prescribed period, making late appeals non-maintainable.

Under Section 128 of the Customs Act, an appeal to the Commissioner (Appeals) must be filed within three months of communication of the order, with condonation available only for a further three months on sufficient cause shown. The statute fixes the outer limit for delay condonation, and the appellate authority has no power to extend that period further. Applying this settled position, an appeal filed beyond the prescribed statutory limit is barred by time and not maintainable.

---

---

Issues: Whether the Commissioner (Appeals) had power to condone delay beyond the period prescribed under Section 128 of the Customs Act and whether the appeal was maintainable when filed beyond the statutory limit.

Analysis: The appeal before the Commissioner (Appeals) was filed beyond the prescribed period. The statutory scheme allows filing within three months from communication of the order and permits condonation only for a further three months on sufficient cause being shown. The period for condonation is fixed by the statute itself, and the authority cannot enlarge it beyond the limit expressly provided. The settled position, as recognised by the Tribunal and the Apex Court, is that where the legislature has fixed a statutory time limit, the authority has no power to extend it further.

Conclusion: The Commissioner (Appeals) had no power to condone delay beyond the statutory period, and the appeal was rightly treated as barred by time and not maintainable.

---