https://www.taxtmi.com/caselaws?id=74361 Under erstwhile Section 128 of the Customs Act, an appeal filed before the Appellate Collector after the prescribed six-month period could not be entertained by the Tribunal through condonation of delay. The Tribunal reiterated its consistent view that it had no power to extend the statutory limitation period for such appeals. On that basis, the delayed appeal was treated as lacking merit. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74361 Under erstwhile Section 128 of the Customs Act, an appeal filed before the Appellate Collector after the prescribed six-month period could not be entertained by the Tribunal through condonation of delay. The Tribunal reiterated its consistent view that it had no power to extend the statutory limitation period for such appeals. On that basis, the delayed appeal was treated as lacking merit. Case-Laws Customs Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74361