TMI Blog2018 (9) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- As per Section 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 [2007 (12) TMI 11 - SUPREME COURT OF INDIA] has categorically held that the Commissioner (Appeals) cannot condone the delay beyond the said permit provided in the statute - application dismissed. - E/EH/40400/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in time before the Commissioner (Appeals) and on rejection, the appellant has preferred appeal before the revisionary authority. The other appeal was filed before the Commissioner (Appeals) with a delay of 208 days. The delay occurred because the concerned person who handled the matter did not inform the management with regard to the said appeal. He therefore submitted that the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (SC). 4. Heard both sides. 5. The appeal has come before up on the early hearing petition filed by the appellant. After hearing both sides, we find that the issue is covered by the decision of the Hon ble Supreme Court in the case of Singh Enterprises (supra) and therefore, we proceed to take up the appeal itself for disposal after allowing the early hearing petition. 6. It is the griev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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