Delhi HC Condones Delay in Filing Customs Appeal Due to Change of Counsel

Siddhi Vinayak Importers Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court heard the case of Siddhi Vinayak Importers vs Commissioner of Customs, concerning an appeal filed under Section 130 of the Customs Act, 1962 against the dismissal of an appeal by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on grounds of delay.

The appellant, a partnership firm engaged in importing and trading fabrics from China and Hong Kong, had sought amendment of certain bills of entry in 2021 to claim benefits under Notification No. 30/2004-CX. The

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