2026 (6) TMI 267

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.... dated 19.12.2018 ('Impugned Orders' for short) passed by the Commissioner (Appeals), whereby the appeals filed against the respective Orders-in-Original passed by the adjudicating authority in respect of import of used and worn clothing have been rejected on the ground of limitation, holding that the appeals were filed beyond the prescribed period of 60 days and the condonable period of 30 days, without going into the merits of the case. 2. Aggrieved the appellant has filed the present appeals before this Tribunal on the grounds of limitation as well as merits. The details of the appeals filed are tabulated below: Name of Importer / Appellant Appeal Numbers No. of Appeals Order-in-Appeal No. & Date (Impugned Orders) M/s S....

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.... in rejecting the appeals as time-barred, or whether they were filed within the permissible period of sixty days plus a condonable thirty days (total ninety days) under Section 128 of the Customs Act, 1962. 7. We now proceed to examine the above issue. 8. The issue for consideration is whether the Commissioner (Appeals) was justified in rejecting the appeals as time-barred, or whether the appeals were filed within the statutory period prescribed under Section 128 of the Customs Act, 1962, namely sixty days from the date of communication of the order, extendable by a further condonable period of thirty days, making a total of ninety days. 9. On perusal of the impugned Orders-in-Appeal, it is observed that in respect of 3 Orders-in-O....