2004 (8) TMI 375

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..... ee months period is provided for filing the appeals and the Collector (Appeals) is empowered to allow further period of three months for presenting the appeal, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal, within the period of three months. In any case, the appeal cannot be presented before the Collector beyond six months. Therefore, in our vie .....

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..... rit petition has been filed before this court at Hyderabad. Basically, the petitioner is aggrieved of the order passed by the Assistant Commissioner of Customs, Mumbai, dated 26-2-1996. The petitioner wants that the orders passed by the appellate authorities in appeal be set aside, and if that was not possible, alternatively, the order dated 26-2-1996 passed by the Assistant Commissioner of Custom .....

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..... ound that it had no power under Section 128 of the Customs Act, 1962. Three months period is provided for filing the appeals and the Collector (Appeals) is empowered to allow further period of three months for presenting the appeal, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal, within the period of three months. In any case, the appeal cannot b .....

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