Tribunal's discretionary power to condone any delay in filing the appeal even after the expiry of the extended period of thirty days.

Last updated: 03 May 2021
Quick Summary
This judgement concerns an appeal filed beyond the statutory time limits. The appellant received the initial order on 13.04.2018 and filed their appeal on 22.07.2018. Section 128 of the Customs Act allows appeals within 60 days, with a further 30-day extension if sufficient cause is shown. The appeal was dismissed as it fell outside these periods.

Court :
CESTAT New Delhi

Brief :
This appeal is directed against the order dated 11.2.2020 passed by the Commissioner of Customs (Appeals), New Customs House.,New Delhi 1 by which the appeal filed to assail the order dated31.3.2018 passed by the Additional Commissioner of Customs hasbeen dismissed for the reason that the appeal had been filed evenbeyond the permissible time limit contemplated under section 128 of the Customs Act 1962

Citation :
CUSTOMS APPEAL NO. 50281 OF 2021

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