2016 (4) TMI 969

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....by the appellant. 2. When the matter was called, at the outset itself, the Ld Authorised Representative for the Revenue raised preliminary objection that the appeal filed by the appellant is not maintainable as the Commissioner (Appeals) had dismissed the appeal filed by the appellant as not maintainable on the ground that he has powers to hear the appeals which are filed within 60 days extendable by 30 days only, as per Section 128 of the Customs Act 1962. He further submits that these are statutory time limits prescribed under the Customs Act 1962 and that the Tribunal does not have any powers or authority to relax the time limit and therefore the appeal is not maintainable and should be dismissed outright. 3. On the other hand, the Ld ....

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....015 before this Tribunal, while filing the present appeal, the relevant portion of which is reproduced below: " I was late in filing an appeal before Commissioner (Appeal), Customs, Ahmedabad within in a period of two months from the date of receipt of OIO on account of the following reasons : The impugned OIO was received by me on 31.10.2012 and after gong through, at the material time I had the intention to file the appeal but during the period my father because of old age was not keeping good health on account of pressure and diabetes and on account of that often and often doctors were required to be contacted and in one occasion he was hospitalised also. Being the only son, I was totally disturbed and completely lost sight of the im....

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....f both sides and perusal of records, we find that the appellant had received the impugned Order in Original on 31.10.2012. However, he cold not file the appeal within the prescribed time limit because of his personal pre-occupations. He prepared the appeal and sent the same to the Office of the Commissioner (Appeals) only on 22.2.2013. We find force in the argument of the Ld Authorised Representative for Revenue that the time limit for filing appeal with Commissioner (Appeal) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962. We find that the appeal filed by the appellant before the Commissioner (Appeals) is much beyond the prescribed time limit. The Commissioner (Appeals) have no powers or authority to re....