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2020 (2) TMI 1084 - AT - CustomsCondonation of delay of 587 days in filing the appeal - requirement to file appeal within 60 days from the date of communication of the order, and 30 days thereafter explaining the reasons for the delay in filing the appeal - Section 128 of Customs Act, 1962 - HELD THAT:- Undisputedly the appeal was filed before the learned Commissioner (Appeals) with the delay of 587 days from the date of communication of the order. There are force in the contention of the learned A.R. for the Revenue that the Commissioner (Appeals) is vested with the power to condone the delay upto a maximum period of 30 days in addition to the statutory limit of 60 days for filing an appeal. Therefore, the Commissioner (Appeals) was justified in rejecting the appeal as not maintainable. There are no merits in the appeal - appeal dismissed - decided against appellant.
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