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2018 (5) TMI 842 - AT - CustomsMaintainability of appeal - time limitation - Condonation of delay in filing appeal - Held that: - the Hon’ble Supreme Court in the case of Singh Enterprises vs. Commissioner of C.Ex. Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] observed that the Commissioner (Appeals) has power to condone the delay within the period of 60 + 30 = 90 days. The Commissioner (Appeals) has no power to condone the delay beyond the period of 90 days - In the instant case, the delay is more than 90 days (08 months). The Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation - appeal dismissed - decided against appellant.
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