https://www.taxtmi.com/caselaws?id=420604 The Court condoned the delay in filing appeals under the Customs Act, 1962, as the question of law raised had been previously decided. Regarding the jurisdiction issue of Commissioner of Customs (Preventive)/DRI, the Court set aside the CESTAT's order and directed it to decide the appeals on merits without being influenced by a previous judgment. The Court clarified that it had not expressed any opinion on the merits, leaving it to the CESTAT to decide. The appeals were disposed of accordingly, with no order as to costs. en-us Mon, 28 Mar 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420604 The Court condoned the delay in filing appeals under the Customs Act, 1962, as the question of law raised had been previously decided. Regarding the jurisdiction issue of Commissioner of Customs (Preventive)/DRI, the Court set aside the CESTAT's order and directed it to decide the appeals on merits without being influenced by a previous judgment. The Court clarified that it had not expressed any opinion on the merits, leaving it to the CESTAT to decide. The appeals were disposed of accordingly, with no order as to costs. Case-Laws Customs Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420604