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2016 (4) TMI 969 - AT - CustomsMaintainability - Commissioner (Appeals) dismissed appeal filed as not maintainable on the ground that he has powers to hear the appeals which are filed within 60 days extendable by 30 days only, as per Section 128 of the Customs Act 1962. Held that:- appellant had received the impugned Order in Original on 31.10.2012. However, he could not file the appeal within the prescribed time limit because of his personal pre-occupations. He prepared the appeal and sent the same to the Office of the Commissioner (Appeals) only on 22.2.2013. We find force in the argument of Revenue that time limit for filing appeal with Commissioner (Appeals) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962. It is found that the appeal filed by the appellant before the Commissioner (Appeals) is much beyond the prescribed time limit. The Commissioner (Appeals) have no powers or authority to relax or condone the delay for more than 30 days. Therefore, we find that the impugned Order in Appeal dismissing the appeal field by the appellant as not maintainable is proper and legally correct. - Decided against the appellant
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