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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI

PRINCIPAL BENCH - COURT NO. I CUSTOMS APPEAL NO. 50383 OF 2026

[Arising out of Order-in-Appeal No.62(GS)CUS/JPR/2025 dated 20.06.2025 Passed by the Commissioner(Appeals), Customs, Central Excise, Service Tax &

CGST, Jaipur]

M/s JCB INDIA LTD ….APPELLANT

23/7, Mathura Road, Ballabgarh, Faridabad, Haryana 121 004

VERSUS

COMMISSIONER OF CUSTOMS …RESPONDENT New Central Revenue

Building Statue Circle, ‘C’ Scheme, Jaipur-302 005

APPEARANCE:

Ms. Priyanshi Chakraborty, Advocate for the appellant Shri Krishan Kant Bashist, Authorised Representative for the

respondent CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.50841/2026

Date of Hearing/Decision: 28.04.2026

JUSTICE DILIP GUPTA:

This appeal seeks to assail the order dated 20.06.2025

passed by the Commissioner (Appeals) by which the appeal filed by the appellant before the Commissioner (Appeals) to challenge

the order dated 26.07.2023 passed by the adjudicating authority

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has dismissed for the reason that it was filed beyond the time period prescribed under section 128(1) of the Customs Act, 1962¹ 2. A perusal of