Legal principle

The Commissioner (Appeals) cannot condone delay beyond the sixty plus thirty days in Section 128, but the High Court may, in exceptional facts, restore such an appeal under Article 226.

Court decision

The Madras High Court allowed the writ petition on 17.09.2026, set aside the order dated 02.06.2026 and restored the appeal filed on 29.01.2026. The Commissioner (Appeals) must decide it on merits after hearing the importer. The importer may apply for cross-examination of the officer who examined the goods, and that request must be decided in accordance with law.

Facts

M/s Jai Jwala Enterprises imported goods it declared as an Art Set. Customs classified them as Slime and, by order dated 24.09.2025 under Section 28, demanded differential duty of Rs.1,75,726. The order was received on 17.10.2025. The importer filed an appeal under Section 128 on 29.01.2026, about twelve days beyond the maximum ninety days (sixty days plus thirty days condonable). The Commissioner (Appeals), Chennai dismissed it as time-barred on 02.06.2026. The importer filed a writ petition in the Madras High Court, explaining that the delay was due to the ill-health of its counsel, supported by medical records the Department did not dispute.

Key provisions

• Section 128, Customs Act, 1962 — Appeal to Commissioner (Appeals)