Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline

CESTAT dismissed a time-barred appeal filed under Section 128 of the Customs Act due to a delay beyond the permissible deadline. Section 128 specifies the time limit for filing appeals against customs orders. The tribunal found that the appellant had failed to provide a sufficient and acceptable explanation for the delay that extended beyond the statutory period. Strict adherence to the prescribed timelines for filing appeals is crucial for maintaining the efficiency of the appellate process, and delays without valid reasons can lead to the dismissal of the appeal.