https://www.taxtmi.com/caselaws?id=791328 Section 128(1) of the Customs Act, 1962 allows an appeal within 60 days from communication of the order and permits condonation only for a further 30 days on sufficient cause. An appeal filed beyond that outer limit cannot be entertained, because the Commissioner (Appeals) lacks jurisdiction to condone delay after expiry of the statutory extension and section 5 of the Limitation Act, 1963 does not apply where the special statute fixes an exclusive condonable period. Any challenge to procedural defects in the original adjudication cannot be examined once the appeal is time-barred. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791328 Section 128(1) of the Customs Act, 1962 allows an appeal within 60 days from communication of the order and permits condonation only for a further 30 days on sufficient cause. An appeal filed beyond that outer limit cannot be entertained, because the Commissioner (Appeals) lacks jurisdiction to condone delay after expiry of the statutory extension and section 5 of the Limitation Act, 1963 does not apply where the special statute fixes an exclusive condonable period. Any challenge to procedural defects in the original adjudication cannot be examined once the appeal is time-barred. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791328