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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 ..... o be filed before the Commissioner (Appeals) within 60 days, though a period of 30 days 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 (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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 indicate that the appellant had submitted a Bill of Entry dated February 13, 2018 on the basis of invoice of the supplier and paid the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (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 of customs lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals) within s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 appellant before the Commissioner (Appeals) after the expiry of 60 days. The delay of 30 further days could have been condoned by the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, therefore, correctly rejected by the Commissioner (Appeals) as this fact was irrelevant for the purpose of computation of limitation provided for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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