Director’s Arrest & Covid Impact: Delhi HC Condones 1610-Day Delay in Customs Appeal

Durga Apparels Pvt Ltd Vs Commissioner of Customs (Delhi High Court)

In a ruling addressing the complexities of legal timelines affected by personal hardship and widespread disruption, the Delhi High Court has condoned a significant delay of over 1610 days in filing a customs appeal by M/s Durga Apparels Pvt. Ltd. The court set aside an order by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) that had dismissed the appeal solely on the grounds of delay, directing the tribunal to hear the case on its merits.

The case has its origins in an investigation initi

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