Assessee’s Negligence: Delhi HC Denies Delay Condonation for CESTAT Appeal

Tecmax Electronics Vs Commissioner of Customs (Preventive) (Delhi High Court)

The Delhi High Court dismissed an appeal filed by Tecmax Electronics, formerly known as M/s Tuchman Electronics, challenging a Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) order. The core issue revolved around a significant delay in filing a second appeal be-fore CESTAT, attributed to the appellant’s negligence in monitoring the progress of their case. The original dispute stemmed from an alleged misdeclaration and undervaluation of imported brass ceramic c

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