High Court Rejects Customs Department’s Plea to Condonate 154-Day Delay in Filing Appeal:

The Customs Department stated that the CESTAT order was received on February 13, 2025. However, the appeal was filed only on January 9, 2026, resulting in a delay of 154 days beyond the applicable limitation period.

According to the Department, the complete case file had been handed over to its earlier counsel on June 26, 2025, but the counsel neither filed the appeal nor informed the Department about its status. The file was subsequently marked to the present counsel on October 16, 2025, and the appeal was filed after obtaining certain additional documents.

The application was opposed on the ground that it failed to provide any reasonable or satisfactory explanation for the delay.

The High Court observed that the Department itself had taken more than four months after receiving the Tribunal’s order to hand over the file to its earlier counsel. Despite having its own panel of advocates, the Department neither disclosed the details of the earlier counsel nor furnished an affidavit from that counsel in support of its allegations.

The Court further noted that there was no explanation as to whether or when the Department had followed up with the earlier counsel regarding the filing of the appeal. The application also failed to specify when the file was retrieved from the earlier counsel. Moreover, the Department’s claim that a complete file had been handed over was inconsistent with the submission that additional documents were still required before the appeal could be filed.

Finding no reasonable or sufficient explanation for the 154-day delay, the Delhi High Court dismissed the application for condonation of delay. Consequently, the appeal filed by the Customs Department was disposed of.