Mobis India Limited Vs Principal Commissioner of Customs (Madras High Court)
Madras High Court recently intervened in a customs dispute involving Mobis India Limited to condone a 145-day delay in filing an appeal. The case, which came before the court after the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) rejected the company’s appeal for a lack of a proper explanation, highlights the judicial discretion in matters of procedural delays.
Initially, Mobis India’s appeal against a Principal Commissioner of Customs order was dismissed by the Tribunal. The company had failed to file the appeal within the three-month statutory period, attributing the delay to a misplaced order and an employee’s oversight. The Tribunal, finding the explanation insufficient, refused to condone the delay.
However, during the High Court hearing, Mobis India’s counsel presented new, compelling evidence: a medical certificate for the employee, S. Saranya, and internal company memos. The documents proved that the employee, who was responsible for the order, was out of office for an extended period (from October 4 to December 20, 2024) due to a severe case of chicken pox. This absence led to the order being overlooked. The appeal was only filed after the customs department contacted the company in April 2025 regarding the outstanding duty.
