https://www.taxtmi.com/caselaws?id=98376 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. en-us Tue, 24 Oct 2000 00:00:00 +0530 Fri, 20 Jan 2012 13:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98376 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. Case-Laws Customs Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98376