969 days delay of customs appeals fails

The appellants challenged a 2021 Customs adjudication order only in August 2024, claiming that they received the order only after their bank accounts were frozen. 

The Department, however, had dispatched the order and emailed it to the counsel who had represented them during adjudication. CESTAT found that the appellants had remained inactive for nearly three years and had also failed to disclose the email communication when initially seeking condonation. 

The High Court held that the explanation did not constitute sufficient cause and that, under Section 130, it could not substitute its own factual assessment for the Tribunal's reasoned exercise of discretion. The appeals were dismissed.