https://www.taxtmi.com/highlights?id=99602 Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window. en-us Sat, 09 May 2026 07:29:18 +0530 Sat, 09 May 2026 07:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99602 Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window. Highlights Customs Sat, 09 May 2026 07:29:18 +0530 https://www.taxtmi.com/highlights?id=99602