2024 (6) TMI 786 - AT - Customs

Rejection of appeal on the ground that it is barred by limitation - appeal before Commissioner (Appeals) was filed on 20.10.2022, after 92 days - Section 128 of Customs Act, 1962 - HELD THAT - It is clear from the plain reading of Section 128(1) that the normal period for filing appeal before the Commissioner (Appeals) is 60 days from the date of communication of the order. However, the same can be extended by further period of 30 days by Commissioner (Appeals) on sufficient cause being shown by the appellant for delay in filing the appeal. It is apparent from the reading of Section 128 that the Commissioner (Appeals) has not been provided to condone the delay beyond the period of 30 days. The Hon ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR 2007 (12) TMI 11 - SUPREME COURT wherein the HSC has interpreted the Section 35F of Central Excise Act, 1944 which is pari-materia to Section 128 of the Customs Act, 1962. Thus, it is apparent from record of the appeal that maximum period to condone the delay available with Commissioner (Appeals) is only 30 days. Therefore, since the delay has been more than 30 days in filing the appeal, the appeal has rightly been rejected by the Commissioner (Appeals). There are no legal infirmity in the impugned order-in-appeal - the impugned order is upheld - appeal dismissed.

Summary

Issues involved: Appeal against rejection on grounds of limitation u/s 128 of Customs Act, 1962.

The judgment dealt with an appeal filed against the impugned order-in-appeal dated 03.10.2023, where the appeal was rejected due to being filed after 92 days from the date of receiving the impugned order-in-original dated 15.07.2022. The learned Commissioner (Appeals) rejected the appeal on the ground of limitation as prescribed under Section 128 of the Customs Act, 1962, stating that he has no power to condone the delay beyond 30 days as per proviso 1 to Section 128 of the Customs Act, 1962. The appellant argued that legitimate reasons for delay should allow for an extension beyond the 30-day limit. The Tribunal examined the provisions of Section 128 of the Customs Act, 1962, which mandates that appeals to the Commissioner (Appeals) must be filed within 60 days, extendable by a further 30 days on showing sufficient cause. The Tribunal cited a Supreme Court decision interpreting a similar provision in the Central Excise Act, 1944, emphasizing the limitation on the appellate authority's power to condone delays beyond 30 days. Ultimately, the Tribunal found that since the delay in filing the appeal exceeded 30 days, the rejection by the Commissioner (Appeals) was justified, and the impugned order was upheld, leading to the dismissal of the appeal.