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2023 (8) TMI 908 - AT - CustomsCondonation of delay of thirty one days in filing the appeal - power of Commissioner (Appeals) as per section 128 of the Customs Act, 1962 to condone - HELD THAT:- The Commissioner (Appeals) as per section 128 of the Customs Act, 1962 could have condoned the delay of thirty days. Hon’ble Supreme Court held in case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] categorically held The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. In view of the decision of the Hon’ble Supreme Court this Commissioner (Appeals) could not have condoned the delay as prayed for by the appellant. The impugned order cannot be faulted with and is upheld - Appeal dismissed.
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