https://www.taxtmi.com/caselaws?id=793208 Delay in filing a customs appeal may be condoned where the delay is not exorbitant on the facts and refusal to condone would leave the appellant without an effective remedy against a confiscation order. The High Court emphasised the statutory right of appeal and the need to avoid denying appellate review in the peculiar circumstances of the case. Applying that approach, it condoned the delay and set aside the order treating the appeal as time-barred. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793208 Delay in filing a customs appeal may be condoned where the delay is not exorbitant on the facts and refusal to condone would leave the appellant without an effective remedy against a confiscation order. The High Court emphasised the statutory right of appeal and the need to avoid denying appellate review in the peculiar circumstances of the case. Applying that approach, it condoned the delay and set aside the order treating the appeal as time-barred. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793208