Delhi HC Condoned Delay in Customs Dispute Appeal

Commissioner of Customs ACC Import New Delhi Vs Kajariaceremics Ltd. (Delhi High Court) Introduction: In a significant legal proceeding, the Delhi High Court addressed a customs dispute involving the Commissioner of Customs ACC Import New Delhi and Kajariaceremics Ltd. The case centered on the condonation of a substantial delay of 2267 days in filing an appeal under Section 130(2A) of the Customs Act, 1962. Background of the Case: The appeal was filed challenging the judgment of a learned Single Judge in a previous writ petition. The crux of the matter was the reopening of the appellant’s ...