https://www.taxtmi.com/caselaws?id=755552 The HC condoned the delay in filing the appeal under Section 130 of the Customs Act, 1962, emphasizing the need for substantial justice. The delay, attributed to management oversight and the COVID-19 pandemic, was excused to prevent dismissal of a potentially meritorious case. The Registry of CESTAT was instructed to expedite the appeal's disposal by 31st March 2025, ensuring the matter, dating back to 2006, receives timely attention. en-us Wed, 10 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 08:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755552 The HC condoned the delay in filing the appeal under Section 130 of the Customs Act, 1962, emphasizing the need for substantial justice. The delay, attributed to management oversight and the COVID-19 pandemic, was excused to prevent dismissal of a potentially meritorious case. The Registry of CESTAT was instructed to expedite the appeal's disposal by 31st March 2025, ensuring the matter, dating back to 2006, receives timely attention. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755552