{"id":4132,"date":"2025-05-31T15:32:45","date_gmt":"2025-05-31T10:02:45","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4132"},"modified":"2025-05-31T15:32:45","modified_gmt":"2025-05-31T10:02:45","slug":"hc-condoned-4-year-appeal-delay-citing-arrest-health-covid-impact","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-condoned-4-year-appeal-delay-citing-arrest-health-covid-impact","title":{"rendered":"HC Condoned 4-Year Appeal Delay Citing Arrest, Health &#038; COVID Impact"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000398846\/hc-condoned-delay-of-over-four-years-in-filing-appeal-due-to-directors-arrest-medical-condition-and-covid-19-impact\">Durga Apparels Pvt. Ltd. Versus Commissioner of Customs (2025) 30 Centax 332 (Del.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Prathiba M. Singh<\/strong> &amp; <strong>Rajneesh Kumar Gupta<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Chinmaya Seth, A.K. Seth, Ms Palak Mathur<\/strong> &amp; <strong>Varun Phore<\/strong>, Advs., for the Appellant.<\/li>\n<li><strong>Shri Aakarsh Srivastava<\/strong>, SSC with <strong>Ms Anugya Gupta<\/strong>, Advs., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a company, had filed an appeal before the Hon\u2019ble CESTAT with a delay exceeding four years against an order passed by the Commissioner (Appeals), Customs. The CESTAT rejected the appeal solely on the ground of limitation, observing that no satisfactory explanation had been provided for the inordinate delay. Challenging this dismissal, the petitioner submitted before the Hon\u2019ble High Court that the delay was caused due to the arrest of its Director by the Enforcement Directorate, his prolonged custody, deteriorating medical condition, and the compounded difficulties arising during the COVID-19 pandemic, which severely affected business and legal operations.<\/p>\n<p>The petitioner contended that these factors cumulatively prevented timely filing of the appeal and requested that the delay be condoned under Section 129A of the Customs Act, 1962, and the appeal be restored for adjudication on merits\u2014and the matter was accordingly placed before the Delhi High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Delhi High Court held that the cumulative effect of the Director\u2019s arrest, his adverse health condition, and the substantial disruption caused by the COVID-19 pandemic justified condonation of the delay in the interest of justice. The Court observed that these circumstances were extraordinary in nature and not attributable to neglect or disregard for legal processes. While setting aside the dismissal order of the CESTAT, the Court directed that the appeal be restored and heard on merits, subject to the petitioner depositing \u20b95,00,000 as costs with the Department.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2030%20Centax%20331%20(Tri.%20-%20Del.)&amp;itemType=AP\">Durga Apparels Pvt. Ltd. v. Commissioner<\/a> \u2014 (2025) 30 Centax 331 (Tri. &#8211; Del.) \u2014 Reversed [Paras 2, 3, 10]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(379)%20E.L.T.%20276%20(S.C.)&amp;itemType=AP\">Cognizance For Extension of Limitation<\/a> \u2014 2022 (379) E.L.T. 276 (S.C.) \u2014 Noted [Para 15]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Durga Apparels Pvt. Ltd. Versus Commissioner of Customs (2025) 30&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4139,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-4132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Condoned 4-Year Appeal Delay Citing Arrest, Health &amp; COVID Impact<\/title>\n<meta name=\"description\" content=\"Delhi HC condones 4+ year delay in customs appeal due to director\u2019s arrest, medical issues, and COVID-19. 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