Madras HC condones delay in filing Customs appeal due to employee illness

Mobis India Limited Vs Principal Commissioner of Customs (Madras High Court) Madras High Court recently intervened in a customs dispute involving Mobis India Limited to condone a 145-day delay in filing an appeal. The case, which came before the court after the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) rejected the company’s appeal for a lack of a proper explanation, highlights the judicial discretion in matters of procedural delays. Initially, Mobis India’s appeal against a Principal Commissioner of Customs order was dismissed by the Tribunal. The company had f...