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TMI Blog2024 (3) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates for the Appellant Shri Girijesh Kumar , Authorised Representative of the Respondent ORDER JUSTICE DILIP GUPTA : This appeal seeks the quashing of the order dated July 05, 2021 passed by the Commissioner of Customs (Appeals) by which the appeal that was filed by the appellant to assail the communication dated January 25, 2019 was dismissed as being barred by time. 2. The records i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , mentions that aggrieved by the letter dated 21.01.2019 issued by the Deputy Commissioner, the appeal was being preferred before the Commissioner (Appeals). 4. Section 128 of the Customs Act deals with 'Appeals to Commissioner (Appeals)', and it is reproduced below : "128. Appeals to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by an officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the communication to him of such decision or order. The proviso, however, stipulates that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 6. It is not in dispute that the appeal was preferred by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the expiry of the initial period of 60 days can be condoned if the appellant is able to satisfy the Commissioner (Appeals) that it was prevented by sufficient cause from filing the appeal within the period of 60 days. The submission advanced by the authorized representative before the Commissioner (Appeals) that there is no time limit prescribed under section 149 of the Customs Act was, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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