CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I (Arising out of Order-in-Appeal No.502(Gr.IV/IVA)/2025(JNCH)/Appeals dated 23.04.2025 passed by Commissioner of Customs (Appeals) Mumbai-II)

MKM Impex .…Appellant

2^nd Floor, Office No.3, Nebula, Sindhi Lane, Mumbai 400 004.

Versus Commissioner of Customs, Nhava Sheva-III …. Respondent JNPT, Custom House, Nhava Sheva, Raigad – 400 707.

APPEARANCE:

Shri Lilesh Sawant, Advocate for the Appellant Shri Krishna Azad, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85427/2026 Date of Hearing: 17.03.2026 Date of Decision: 17.03.2026 PER: S.K. MOHANTY This appeal is directed against the impugned order dated 23.04.2025 passed by the learned Commissioner of Customs (Appeals), Mumbai-II.

2. The learned Commissioner (Appeals) has rejected the appeal on the ground of limitation, holding that the adjudication order was received by the appellant on 15.07.2024 and the appeal was preferred before him on 13.02.2025, resulting in a delay of 152 days. Since the appeal was filed beyond the normal period of sixty days