https://www.taxtmi.com/caselaws?id=790451 Section 128(1) of the Customs Act allows an appeal to be filed within 60 days of communication of the order, with condonation of delay only up to a further 30 days on sufficient cause being shown. Where an appeal is filed beyond that outer limit, the Commissioner (Appeals) has no jurisdiction to entertain it, and section 5 of the Limitation Act cannot extend the period. On the facts, the appeals were filed after both the initial and extended periods, and the explanation for delay was vague and unsupported by particulars. The appellate authority therefore rightly declined to admit the appeals as time-barred. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790451 Section 128(1) of the Customs Act allows an appeal to be filed within 60 days of communication of the order, with condonation of delay only up to a further 30 days on sufficient cause being shown. Where an appeal is filed beyond that outer limit, the Commissioner (Appeals) has no jurisdiction to entertain it, and section 5 of the Limitation Act cannot extend the period. On the facts, the appeals were filed after both the initial and extended periods, and the explanation for delay was vague and unsupported by particulars. The appellate authority therefore rightly declined to admit the appeals as time-barred. Case-Laws Customs Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790451