https://www.taxtmi.com/caselaws?id=784091 The dominant issue was whether the statutory appeal was filed within limitation under s.128(1) of the Customs Act, 1962 and within the condonable outer limit. The Tribunal held that the appellant admittedly became aware of the order-in-original on 16.08.2021, yet filed the appeal before the Commissioner (Appeals) beyond the prescribed period and also beyond the maximum delay that could be condoned under the applicable appellate scheme. Relying on SC authority that appellate authorities cannot extend limitation beyond the statute, the Tribunal found no jurisdiction to entertain such time-barred appeal. The appeal was dismissed. en-us Tue, 23 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 11:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784091 The dominant issue was whether the statutory appeal was filed within limitation under s.128(1) of the Customs Act, 1962 and within the condonable outer limit. The Tribunal held that the appellant admittedly became aware of the order-in-original on 16.08.2021, yet filed the appeal before the Commissioner (Appeals) beyond the prescribed period and also beyond the maximum delay that could be condoned under the applicable appellate scheme. Relying on SC authority that appellate authorities cannot extend limitation beyond the statute, the Tribunal found no jurisdiction to entertain such time-barred appeal. The appeal was dismissed. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784091