Customs DutyArticle·22 October 2026
Delhi High Court Dismisses Revenue appeal for Unexplained 154-Day Delay
By J the App
Executive Summary
The Customs Department received CESTAT’s order on 13 February 2025 but filed its appeal only on 9 January 2026. It blamed the delay on the earlier counsel’s failure to file the appeal, without providing adequate particulars or explaining why the matter was not followed up. Applying Supreme Court precedents on limitation, the Delhi High Court dismissed the condonation application and consequently disposed of the appeal without examining the substantive customs dispute.
Domain | IDT | Customs | Limitation and Appellate Procedure
The Position
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