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Delay in filing of application under sec. 84(3) is condonable

Case Law Details

Case Name
Thakker Shipping (P.) Ltd. Vs Commissioner of Customs (General) (Supreme Court of India)
Date of Judgement/Order
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SUPREME COURT OF INDIA Thakker Shipping (P.) Ltd. Versus Commissioner of Customs (General) CIVIL APPEAL NO. 7696 OF 2012 OCTOBER 30, 2012 JUDGMENT R.M Lodha, J – Leave granted. 2. The High Court answered in the affirmative the following question: “Whether the CESTAT has discretionary power under Section 129A(5) of the Customs Act, 1962 to condone the delay caused in filing the appeal under Section 129D(3) [sic, 129D(4)] of the said Act, when there was sufficient cause available to appellant for not filing it within the prescribed period before the Appellate Authority”. 3. The...
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