2008 (5) TMI 537 - AT - Customs

Appeal to Commissioner (Appeals) - Time Limitation - the appellant filed the appeal beyond 31 days from the statutory time limit of sixty days provided for filing of appeal under Section 128 of Customs Act, 1962 - Held that - the preamble of the adjudication order cannot override the statutory time limit of filing the appeal - appeal dismissed.

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the appeal as it was filed beyond the statutory time limit of 60 days under Section 128 of the Customs Act, 1962. The Tribunal cited precedents stating that appeals cannot be allowed beyond 30 days, regardless of errors in mentioning the filing period. The appeal was dismissed.