2026 (5) TMI 532

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....r (Technical) For the Appellant : Mr. Manav Purohit, Chartered Accountant For the Respondent : Mr. Vinod Kumar Garhwal, Superintendent (AR) ORDER PER : JUSTICE DILIP GUPTA : This appeal seeks the quashing of the order dated 26.09.2024 (wrongly mentioned as 26.09.2023) by which the appeal filed by M/s. United Futuristic Trade Impex P. Ltd.[the appellant] against the order dated 03.11....

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....for the appellant submitted that the appellant had good and sufficient reasons for not filing the appeal and the delay of 2 days should have been condoned by the Commissioner (Appeals). 3. The learned Authorised Representative appearing for the department, however, submitted that the Commissioner (Appeals) did not have power to condone the delay of 2 days as it was even beyond the extended peri....

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.... has been recorded by the Commissioner (Appeals), the appeal was filed even beyond the extended period of 30 days. The Commissioner (Appeals) was, therefore, justified in dismissing the appeal as it was filed beyond the period stipulated in section 128(1) of the Customs Act. 7. This view is supported by the decision of the Supreme Court in Singh Enterprises vs. Commissioner of Central Excise [2....

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....m presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crysta....