ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 27.08.2025
Delhi High Court Sets Aside the CESTAT Order of delay in filling the Customs appealβ β β β β β β
The High Court of Delhi, in a significant judgment delivered on January 23, 2024, addressed a long-pending customs appeal involving the Commissioner of Customs ACC Import New Delhi and M/s Kajaria Ceramics Ltd. β The case revolved around the condonation of an extraordinary delay in filing the appeal and the subsequent remittance of the matter to the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) for adjudication on merits. β
Background of the Case
The appeal was filed under Section 130(2A) of the Customs Act, 1962, seeking condonation of a delay of 2267 days in filing the appeal. β The delay was attributed to the pendency of similar issues in other cases and the legal uncertainty surrounding the jurisdiction of the adjudicating authority. The respondent, M/s Kajaria Ceramics Ltd, represented by Advocate, did not object to the condonation of the delay, citing the precedent set in a batch of appeals decided earlier. β The appellant, represented by Senior Standing Counsel, relied on the judgment passed in Pr. β Commissioner of Customs vs. Kunal Lalani (CUSAA 20/2021), where similar matters were remitted to the Tribunal for fresh adjudication.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: Delhi High Court
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