2024 (1) TMI 1267

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....reet Singh, Senior Standing Counsel. For the Respondent: Mr. Prashant Srivastava, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) CM APPL. 4054/2024 (exemption) Allowed, subject to all just exceptions. CM APPL. 4055/2024 (condonation of delay) 1. The present application has been filed under Section 130(2A) of the Customs Act, 1962 seeking condonation of delay of 2267 days in fil....

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.... Singh submits that via the said judgment, the aforesaid appeal and the connected appeals had been remitted to the Customs, Excise & Service Tax Appellate Tribunal [in short "Tribunal"] after setting aside the impugned order. 9. It is also submitted, that the Court had directed the Tribunal to decide the matters on merits, having regard to the fact that the challenge to the jurisdiction of the ....