Legal principle

The Commissioner (Appeals) cannot condone delay beyond 60 plus 30 days under Section 128(1). In exceptional cases, the High Court may use Article 226 to restore such an appeal for a decision on merits.

Court decision

The writ petition was allowed. The order of 29.07.2026 was set aside, and the appeal filed on 13.01.2026 was restored to the Commissioner (Appeals). The Commissioner must decide it on merits after hearing the importer. The court expressed no view on the classification dispute.

Facts

Sunrise Enterprises of Mumbai imported Vitamin E 50% Feed Grade under a Bill of Entry dated 08.11.2023 and classified it under CTH 23099090. Customs reclassified it under CTH 2936, started proceedings under Section 28 (demand for duty short paid), and passed an order-in-original dated 06.09.2025 confirming the classification and imposing a penalty. The importer appealed to the Commissioner (Appeals) under Section 128(1) only on 13.01.2026. On 29.07.2026 the appeal was dismissed as time-barred. The importer said the delay happened because its counsel was ill, and produced medical records. It then filed a writ petition.

Key provisions

• Section 128(1), Customs Act, 1962 — Appeal to Commissioner (Appeals)