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    <title>2026 (10) TMI 1791 - Supreme Court</title>
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    <description>Restoration of the statutory customs appeal was warranted because prior withdrawal, dismissal of the writ petition, and refusal to recall the appeal had deprived the appellants of any appellate consideration on merits. The right of appeal operates as a valuable remedy requiring at least one appellate forum to address an aggrieved party&#039;s grievance. The appellants may pursue their appeal before CESTAT, which must decide it on merits within the stipulated period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=801848</link>
      <description>Restoration of the statutory customs appeal was warranted because prior withdrawal, dismissal of the writ petition, and refusal to recall the appeal had deprived the appellants of any appellate consideration on merits. The right of appeal operates as a valuable remedy requiring at least one appellate forum to address an aggrieved party&#039;s grievance. The appellants may pursue their appeal before CESTAT, which must decide it on merits within the stipulated period.</description>
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