"It is trite that no man should suffer a wrong by technical procedure of irregularities. The Rules or procedures are the handmaids of justice and not the mistress of the justice. "

The honorable supreme court in a matter (2008 -TMI - 31107 - SUPREME COURT) commented the above phrase while deciding a case of demand and recovery of customs duty against import of duty free material for non fulfillment of export of obligations (DEEC).

This case went into various stages of ups and downs and took more than two decades to get justice.

Interestingly this case was argued by the partner of the appellant firm without hiring an advocate before the Supreme Court. The partner of the appellant firm successfully argues his case and got the justice in favor of the firm.

Procedural fairness: rules function as handmaids of justice in customs duty recovery disputes, highlighting access to representation. The document addresses demand and recovery of customs duty for alleged non fulfillment of DEEC export obligations and records the Supreme Court's reiteration that procedural rules should serve substantive justice, not defeat it. It also notes prolonged litigation spanning decades and the firm partner's direct self representation before the Court, highlighting access to justice and procedural equity in customs enforcement disputes.