Case Details: Commissioner of Customs, Nagpur Versus Excellent Betelnut Products Pvt. Ltd. (2025) 33 Centax 272 (S.C.)
Judiciary and Counsel Details
- Pamidighantam Sri Narasimha & Atul S. Chandurkar, JJ.
- S/Shri N. Venkataraman, A.S.G., V.C. Bharathi, Udai Khanna, Navin Kumar, Padmesh Mishra, Advs. & Gurmeet Singh Makker, AOR, for the Petitioner
Facts of the Case
The Department of Revenue filed appeals before the Hon’ble Supreme Court under the Customs Act, 1962. The appeals were accompanied by an explanation for the delay of 295 days in filing, which the Department sought to justify as sufficient cause for condonation. The legal issue arose as to whether the explanation provided for such inordinate delay could be regarded as adequate to permit the appeals to proceed under Section 130E of the Customs Act, 1962. The Department contended that procedural delays should not bar the filing of appeals and submitted that the explanation tendered warranted condonation. The matter was accordingly placed before the Hon’ble Supreme Court.
High Court Held
The Hon’ble Supreme Court held that the explanation offered by the Department for the inordinate delay of 295 days in filing the appeals did not constitute sufficient cause. It was emphasized that mere assertion of delay without a cogent and reasonable justification cannot be accepted for condonation under Section 130E of the Customs Act, 1962. Consequently, the appeals were dismissed on the ground of delay.
List of Cases Reviewed
- Excellent Betelnut Products P. Ltd. v. Commissioner —(2025) 33 Centax 271 (Tri. – Mum.)
