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Issues:
1. Appeal filed beyond the prescribed time period under Section 128 of the Customs Act. 2. Applicability of Section 14 of the Limitation Act in excluding time consumed before the wrong forum. 3. Power of Commissioner (Appeals) to condone delay beyond the specified time limit. 4. Interpretation of Clause 5 of Section 129A regarding condonation of delay by the Appellate Tribunal. 5. Judicial precedents and legal principles governing the condonation of delay in filing appeals. Analysis: 1. The primary issue in this case revolves around the appeal being filed beyond the stipulated time period under Section 128 of the Customs Act, which mandates a maximum period of six months for filing appeals. The Commissioner (Appeals) dismissed the appeals as time-barred due to delays exceeding the condonable limits. 2. The appellant contended that time consumed before the wrong forum should be excluded under Section 14 of the Limitation Act, arguing that there was no delay in presenting the appeals. Referring to relevant legal provisions and case law, the appellant sought to justify the exclusion of time consumed in the process of filing the appeals. 3. The Revenue, however, emphasized the restrictions imposed by the proviso to Section 128, asserting that the Commissioner (Appeals) lacked the power to condone delays beyond six months. The delays of 129 days, 131 days, and 156 days respectively were cited as reasons for rejecting the appeals as time-barred. 4. The Tribunal analyzed Clause 5 of Section 129A, highlighting that the Appellate Tribunal may admit an appeal after the expiry of the relevant period if satisfied with sufficient cause. This provision contrasted with the specific limitations imposed on the Commissioner (Appeals) under Section 128 regarding the condonation of delays. 5. Judicial precedents, including decisions by the Supreme Court and various High Courts, were cited to support the position that statutory limitations on filing appeals must be adhered to strictly. The Tribunal referenced cases where delays in filing appeals were not condonable, emphasizing the importance of complying with statutory time limits. 6. Ultimately, the Tribunal upheld the impugned order, citing the statutory provisions under Section 128 of the Customs Act and the binding nature of the prescribed time limits. Relying on Supreme Court decisions, the Tribunal affirmed that authorities, including the Tribunal, are bound by statutory periods of limitation, and dismissed the appeal as time-barred. This comprehensive analysis of the judgment highlights the legal intricacies surrounding the filing of appeals within prescribed time limits and the limitations on condoning delays in the appellate process under relevant statutory provisions and judicial precedents.
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