https://www.taxtmi.com/caselaws?id=799752 Section 128 of the Customs Act allows 60 days to file a statutory appeal and permits condonation for only a further 30 days, leaving the Commissioner (Appeals) without power to condone a delay beyond that aggregate period. Where the appeal was delayed by counsel's undisputed medical condition and involved classification of imported goods, Article 226 jurisdiction was invoked exceptionally. The limitation dismissal was set aside, and the appeal was restored for merits adjudication after an opportunity of hearing. en-us Thu, 17 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799752 Section 128 of the Customs Act allows 60 days to file a statutory appeal and permits condonation for only a further 30 days, leaving the Commissioner (Appeals) without power to condone a delay beyond that aggregate period. Where the appeal was delayed by counsel's undisputed medical condition and involved classification of imported goods, Article 226 jurisdiction was invoked exceptionally. The limitation dismissal was set aside, and the appeal was restored for merits adjudication after an opportunity of hearing. Case-Laws Customs Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799752