https://www.taxtmi.com/caselaws?id=791330 Section 128(1) of the Customs Act, 1962 allows a customs appeal to be filed within 60 days of service of the order, with the proviso permitting condonation only for a further 30 days on sufficient cause. Once the appeal is filed beyond that outer limit, the Commissioner (Appeals) has no jurisdiction to extend time further. The general condonation principle under Section 5 of the Limitation Act, 1963 does not enlarge that statutory power. The article states that the appeal filed beyond the prescribed extended period was therefore liable to dismissal. en-us Tue, 05 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791330 Section 128(1) of the Customs Act, 1962 allows a customs appeal to be filed within 60 days of service of the order, with the proviso permitting condonation only for a further 30 days on sufficient cause. Once the appeal is filed beyond that outer limit, the Commissioner (Appeals) has no jurisdiction to extend time further. The general condonation principle under Section 5 of the Limitation Act, 1963 does not enlarge that statutory power. The article states that the appeal filed beyond the prescribed extended period was therefore liable to dismissal. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791330