https://www.taxtmi.com/caselaws?id=451268 CESTAT New Delhi dismissed an appeal challenging Commissioner (Appeals) order that rejected an appeal for being time-barred. The appellant filed appeal on 22.04.2019 against Joint Commissioner's order dated 14.12.2018, which was communicated on 30.12.2018. This exceeded both the mandatory 60-day period and additional 30-day condonable period under section 128(1) Customs Act. Following SC precedent in Singh Enterprises, CESTAT held that Commissioner (Appeals) lacks power to condone delays beyond 30 days, and section 5 Limitation Act cannot extend this statutory period. Appeal dismissed as time-barred. en-us Wed, 28 Feb 2024 00:00:00 +0530 Sat, 23 Mar 2024 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451268 CESTAT New Delhi dismissed an appeal challenging Commissioner (Appeals) order that rejected an appeal for being time-barred. The appellant filed appeal on 22.04.2019 against Joint Commissioner's order dated 14.12.2018, which was communicated on 30.12.2018. This exceeded both the mandatory 60-day period and additional 30-day condonable period under section 128(1) Customs Act. Following SC precedent in Singh Enterprises, CESTAT held that Commissioner (Appeals) lacks power to condone delays beyond 30 days, and section 5 Limitation Act cannot extend this statutory period. Appeal dismissed as time-barred. Case-Laws Customs Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451268