Delay in filing appeal beyond extended period of 30 days not condonable

Arvind Kumar Soni Vs Additional Commissioner Customs (CESTAT Allahabad) CESTAT Allahabad held that any delay in filing of an appeal beyond the extended period of thirty days after expiry of normal period of sixty days, cannot be condoned Facts- The present matter refers to condonation of delay in filing of an appeal. Notably, the impugned order was received by the appellant on 03.01.2019; whereas appeal against the same was filed on 04.04.2019 i.e. after the period of sixty days as stipulated u/s. 128 (1) of the Customs Act, 1962. Further, a delay of upto thirty days can be condoned as per the...