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Case Name : Commissioner of Customs Vs Bergen Engines India Pvt Ltd (Delhi High Court)
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Commissioner of Customs Vs Bergen Engines India Pvt Ltd (Delhi High Court) Introduction: The Delhi High Court recently adjudicated the case of the Commissioner of Customs vs Bergen Engines India Pvt Ltd. The Revenue had filed an appeal against an order passed by the Customs Excise & Service Tax Appellate Tribunal (CESTAT), seeking condonation for delay in filing the said appeal. The Delhi High Court upheld the CESTAT’s decision, finding no justifiable reason for the delay in filing the appeal after receiving a defect notice. Analysis: The Revenue originally lodged an appeal against a...
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