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2018 (5) TMI 1427 - AT - CustomsCondonation of delay in filing appeal - power of Commissioner(Appeals) to condone delay - Section 128 of customs Act, 1962 - Held that: - Commissioner(Appeals) does not have the power to condone the delay beyond 30 days and in the present case, the appellant was seeking condonation of 66 days of additional delay which was not within his power to condone - Hon'ble Apex Court in the case of Singh Enterprises Vs. CCE [2007 (12) TMI 11 - SUPREME COURT OF INDIA] wherein it has been held that beyond 30 days delay, the Commissioner (Appeals) has no power to condone - appeal dismissed - decided against appellant.
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