TMI Blog2023 (8) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... 128 (1) of the Customs Act. The judgement of the Apex Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] was followed by this Tribunal in the case of M/S SHAMBHU SYNTHETICS PVT. LTD VERSUS COMMISSIONER OF CUSTOMS ICD, TUGHLAKABAD (IMPORT) NEW DELHI [ 2021 (4) TMI 118 - CESTAT NEW DELHI] , whereby it was held that Tribunal does not have any power, much less discretionary power, to condone any delay beyond the extended period of 30 days, after the expiry of the normal period of 60 days. The reasons given by the appellant for condonation of delay are adequate and enough to condone the delay of 27days in filing the appeal. The ends of justice would be met, if the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office of the Advocate and hence, the delay is bonafide. The Commissioner (Appeals) in view of the provisions of Section 128 (1) of the Customs Act, 1962 observed that the appeal has been filed after the expiry of the statutory period prescribed for filing the appeal and the ground stated by the appellant for seeking condonation was found to be insufficient as the same was not substantiated by any documentary evidence. 3. We have heard the learned Counsel for the appellant and also the Authorised Representative for the Revenue and have perused the case records. 4. The Counsel for the appellant has, apart from reiterating the submissions with regard to the condonation of delay of the Associate of the Advocate leaving the office, also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distinguishable in as much as the delay here is within the extended period of 30 days, as provided in the proviso to Section 128 of the Customs Act. Similarly, the decision in M/s Hongo India (Private) Limited, (supra) is related to delay in presenting the reference application before the High Court being beyond the prescribed period of 180 days by applying Section 5 of the Limitation Act, 1963 and hence, the same is not applicable here. In the present case, we are considering the appeal within the extended period prescribed under the Statute, i e., Section 128 of the Customs Act and there is no necessity to resort to the provisions of section 5 of the Limitation Act to condone the delay. However, we rely on the observations made by the Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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