https://www.taxtmi.com/caselaws?id=771357 The SC condoned a 1607-day delay in filing a customs appeal, considering COVID-19 pandemic disruptions and the Appellant's partner's medical conditions as sufficient cause. The court restored the appeal to CESTAT, imposed Rs. 5 lakhs in costs, and directed expeditious adjudication on merits, balancing procedural fairness with substantive justice under Section 129A of the Customs Act, 1962. en-us Thu, 15 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771357 The SC condoned a 1607-day delay in filing a customs appeal, considering COVID-19 pandemic disruptions and the Appellant's partner's medical conditions as sufficient cause. The court restored the appeal to CESTAT, imposed Rs. 5 lakhs in costs, and directed expeditious adjudication on merits, balancing procedural fairness with substantive justice under Section 129A of the Customs Act, 1962. Case-Laws Customs Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771357