https://www.taxtmi.com/caselaws?id=775992 The HC condoned the delay in filing the appeal before CESTAT, finding no gross negligence, deliberate inaction, or lack of bona fides by the appellant. Relying on Section 129A(5) of the Customs Act and relevant precedents, the court held that sufficient cause existed for the delay and emphasized a justice-oriented, pragmatic approach rather than a technical one. The appeal was restored to its original number, subject to the appellant paying Rs. 50,000 as costs to the respondent. The matter was directed to be heard on merits by CESTAT on the next listed date. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775992 The HC condoned the delay in filing the appeal before CESTAT, finding no gross negligence, deliberate inaction, or lack of bona fides by the appellant. Relying on Section 129A(5) of the Customs Act and relevant precedents, the court held that sufficient cause existed for the delay and emphasized a justice-oriented, pragmatic approach rather than a technical one. The appeal was restored to its original number, subject to the appellant paying Rs. 50,000 as costs to the respondent. The matter was directed to be heard on merits by CESTAT on the next listed date. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775992