2026 (9) TMI 1778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent(s) : Mr. Santhanaraman Senior Standing Counsel ORDER Mr. Santhanaraman, learned Senior Standing Counsel, accepts notice for the respondent. 2. The petitioner challenges the order dated 02.06.2026 passed by the respondent under Section 128 of the Customs Act, 1962 (hereinafter referred to as "the Act"), dismissing the appeal filed by the petitioner on the ground that it was barred by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.2025 was communicated to the petitioner through Speed Post on 16.10.2025 and was received by the petitioner on 17.10.2025. 7. Section 128 of the Act provides that an appeal shall be filed before the Commissioner (Appeals) within sixty days from the date of communication of the decision or order. The proviso empowers the Commissioner (Appeals), if satisfied that the appellant was prevented by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....concerns the classification of the imported goods. The petitioner contends that the goods imported were "Art Sets" and not "Slime". The question, therefore, requires consideration on merits by the Appellate Authority. 11. This Court is conscious that the Commissioner (Appeals) has no power under Section 128 to condone a delay beyond the further period of thirty days prescribed in the proviso. H....