https://www.taxtmi.com/caselaws?id=791330 Section 128(1) of the Customs Act requires an appeal to the Commissioner (Appeals) to be filed within 60 days of service of the order. Its proviso permits condonation on sufficient cause only for a further 30 days, creating a statutory outer limit for filing. Where an appeal is filed after that extended period, the Commissioner (Appeals) lacks jurisdiction to condone the delay. Section 5 of the Limitation Act does not enlarge this expressly limited condonation power. Consequently, an appeal filed beyond the maximum permissible period is liable to be dismissed as time-barred. 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 requires an appeal to the Commissioner (Appeals) to be filed within 60 days of service of the order. Its proviso permits condonation on sufficient cause only for a further 30 days, creating a statutory outer limit for filing. Where an appeal is filed after that extended period, the Commissioner (Appeals) lacks jurisdiction to condone the delay. Section 5 of the Limitation Act does not enlarge this expressly limited condonation power. Consequently, an appeal filed beyond the maximum permissible period is liable to be dismissed as time-barred. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791330