https://www.taxtmi.com/caselaws?id=463844 Delay of 1730 days in filing customs appeals was condoned because no adverse circumstance justified refusal. The High Court also held that a remand by CESTAT merely to await the outcome of Mangali Impex was unjustified, since coordinate Bench rulings required the tribunal to decide the appeals on merits, including the jurisdictional question, even where the underlying decision stood stayed. The impugned remand orders were set aside, and the appeals were restored to CESTAT for fresh decision uninfluenced by Mangali Impex. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 18 Sep 2025 19:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463844 Delay of 1730 days in filing customs appeals was condoned because no adverse circumstance justified refusal. The High Court also held that a remand by CESTAT merely to await the outcome of Mangali Impex was unjustified, since coordinate Bench rulings required the tribunal to decide the appeals on merits, including the jurisdictional question, even where the underlying decision stood stayed. The impugned remand orders were set aside, and the appeals were restored to CESTAT for fresh decision uninfluenced by Mangali Impex. Case-Laws Customs Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463844