2026 (5) TMI 530

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....023 passed by the adjudicating authority has dismissed for the reason that it was filed beyond the time period prescribed under section 128(1) of the Customs Act, 1962 [the Customs Act] 2. A perusal of section 128(1) of the Customs Act shows that any person aggrieved by any decision or order passed under the Customs Act by an officer of customs lower in rank than the Commissioner of Customs may appeal to the Commissioner (Appeals) within 60 days from the date of communication of such decision or order. The proviso, however, provides that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow the appeal to be presented....

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....peals) only if a competent appeal had been filed by the appellant. 5. We find force in the submissions advanced by the learned authorized representative appearing for the department. Section 128(1) of the Customs Act clearly prescribes that the appeal has to be filed within 60 days from the date of communication of the order. However, the Commissioner (Appeals) has the power to condone the further delay of 30 days provided he is satisfied that a sufficient cause has been shown by the appellant. It is therefore, clear that the Commissioner (Appeals) does not have any power to condone any delay after the expiry of extended period of limitation of 30 days. In this view of the matter, the Commissioner (Appeals) was justified in dismissing th....