2018 (9) TMI 1121

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..... (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Raju, Authorized Representative for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The above application for early hearing is filed by the appellant seeking to hear the appeal out-of-turn. 2. On behalf of the appellant, Shri K. Raju, who is the General Manager (Legal and Taxation) appeared .....

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..... ppeal. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and also concurred to the early disposal of the appeal. He submitted that the Commissioner (Appeals) has rightly dismissed the appeal which is beyond the condonable period of the Commissioner (Appeals). As per the statute, the Commissioner (Appeals) can condone the delay only upto 30 days and the present appeal .....

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..... n 128 of the Customs Act, 1962, the Commissioner (Appeals) has only powers to condone delay upto 30 days. The Hon'ble Supreme Court in the case of Singh Enterprises (supra) has categorically held that the Commissioner (Appeals) cannot condone the delay beyond the said permit provided in the statute. For this reason, we find that the impugned order calls for no interference. The impugned order is u .....

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