Radhey Shyam Rishipal Factory Vs Principal Commissioner of Customs Import (Delhi High Court)
Summary: The present batch comprises three Customs Appeals under Section 130 of the Customs Act, 1962, with CUSAA 89/2026, filed by M/S Radhey Shyam Rishipal Factory, treated as the lead matter. The appeals challenged the Customs, Excise and Service Tax Appellate Tribunal, New Delhi’s Common Miscellaneous Order Nos. 50042–50044/2026 dated 07.01.2026, by which applications seeking condonation of delay in appeals against Order-in-Original No. 19/2021/SG/Pr. Commr./ICD-Import/TKD dated 07.12.2021 were rejected and the appeals dismissed. The connected matters concerned Deepak Kumar and Radhey Shyam and arose from the same adjudication proceedings.
The appellants stated that the Order-in-Original had not been served upon them and that they came to know of it only when bank-account freezing proceedings were initiated on 27.02.2024. They stated that a copy was ultimately furnished electronically on 02.07.2024 and appeals were filed before CESTAT on 01.08.2024. Since the appeals were beyond the period prescribed by Section 129A, applications seeking condonation of approximately 968 days’ delay were filed. The Department relied upon dispatch of the order to the address on record, electronic communication to the counsel who represented the appellants, the corrigendum communication and display of the order on the notice board under Section 153(e) of the Customs Act.
