Kerala HC Dismisses Writ Petition Citing Unsatisfactory Explanation for Delay

Mohammed Fariz & Co Vs Commissioner of Customs (Appeals) (Kerala High Court)

Kerala High Court dismissed a writ petition filed by Mohammed Fariz & Co., an importer of betel nuts, seeking to challenge the Customs Tribunal’s rejection of their appeal for condoning a 964-day delay. The case arose from a demand for short-levied customs duty of ₹3,98,613 on an imported consignment. The petitioner attributed the delay to an inadvertent oversight by their accountant, leading to the failure to file an appeal within the stipulated time. However, when the oversight was noticed, t

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