Customs Appeal Restoration Refused After 21 Years Due to Non-Payment of Pre-Deposit: Delhi HC

Kanchan Lal Agrawal Vs Commissioner of Customs (Delhi High Court) The present appeal was filed before the Delhi High Court under Section 130 of the Customs Act, 1962, challenging an order dated 18 September 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). By the impugned order, CESTAT refused to grant a further extension for restoration of an appeal that had been dismissed decades earlier due to non-compliance with the requirement of pre-deposit. The matter originates from a seizure conducted on 30 August 1991, when 702.78 kilograms of silver were seized. Followi...