https://www.taxtmi.com/caselaws?id=167078 An appeal filed under the Customs Act after the prescribed limitation period could not be entertained because the statute permitted condonation only within a further limited period of three months. Once that outer limit expired, the appellate authority had no jurisdiction to extend time or decide the appeal on merits, even where sufficient cause was pleaded. As the appeal against the penalty order was lodged about six months after communication of the order, it was time-barred and its dismissal was justified. en-us Fri, 06 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 12:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167078 An appeal filed under the Customs Act after the prescribed limitation period could not be entertained because the statute permitted condonation only within a further limited period of three months. Once that outer limit expired, the appellate authority had no jurisdiction to extend time or decide the appeal on merits, even where sufficient cause was pleaded. As the appeal against the penalty order was lodged about six months after communication of the order, it was time-barred and its dismissal was justified. Case-Laws Customs Fri, 06 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167078