https://www.taxtmi.com/caselaws?id=123799 The appellate limitation under Section 128 of the Customs Act, 1962 controls the time for filing customs appeals, and a contrary period mentioned in the adjudication order's preamble cannot override the statute. The cited precedent held that the appellate authority has no power to condone delay beyond the permissible statutory limit. As the appeal was filed after the prescribed period, the delay could not be condoned and the appeal was not maintainable. en-us Tue, 13 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123799 The appellate limitation under Section 128 of the Customs Act, 1962 controls the time for filing customs appeals, and a contrary period mentioned in the adjudication order's preamble cannot override the statute. The cited precedent held that the appellate authority has no power to condone delay beyond the permissible statutory limit. As the appeal was filed after the prescribed period, the delay could not be condoned and the appeal was not maintainable. Case-Laws Customs Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123799