https://www.taxtmi.com/caselaws?id=463012 Section 129A of the Customs Act permits filing an appeal after the prescribed period where sufficient cause for delay is shown. The Delhi High Court found sufficient cause to condone a 304-day delay, noting that the dispute involved classification of goods and substantial duty, interest, and penalty demands. The appeal was allowed to proceed on merits, subject to payment of costs of Rs. 1 lakh to the Department within four weeks; upon deposit, the matter was to be listed before CESTAT for hearing. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 31 Jul 2025 06:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463012 Section 129A of the Customs Act permits filing an appeal after the prescribed period where sufficient cause for delay is shown. The Delhi High Court found sufficient cause to condone a 304-day delay, noting that the dispute involved classification of goods and substantial duty, interest, and penalty demands. The appeal was allowed to proceed on merits, subject to payment of costs of Rs. 1 lakh to the Department within four weeks; upon deposit, the matter was to be listed before CESTAT for hearing. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463012