2024 (6) TMI 786

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....on i.e. to say that as per the provisions of Section 128 of Customs Act, 1962, the appeal before the Commissioner (Appeals) needs to be filed within a period of 60 days from the date of communication of the order. As per the provisions of Section 128(1), this period of 60 days can further be relaxed by 30 days by Commissioner (Appeals). Thus, the law requires that appeal before Commissioner (Appeals) should be filed mandatorily within a period of 60 days, however if the appellant is able to show legitimate reasons for delay, the period of 60 days can be extended by 30 days by Commissioner (Appeals). 2. As per record of the appeal, it is a matter of fact that the impugned order-in-original dated 15.07.2022 was received by the appellant on 2....

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....this section, shall be in such form and (2) shall be verified in such manner as may be specified by rules made in this behalf. It is clear from the plain reading of Section 128(1) that the normal period for filing appeal before the Commissioner (Appeals) is 60 days from the date of communication of the order. However, the same can be extended by further period of 30 days by Commissioner (Appeals) on sufficient cause being shown by the appellant for delay in filing the appeal. It is apparent from the reading of Section 128 that the Commissioner (Appeals) has not been provided to condone the delay beyond the period of 30 days. In this regard, the Hon'ble Supreme Court in the case of Singh Enterprises reported under 2008 (3) SCC 70 wherein t....