UNION OF INDIA vs SHEOJI PRASAD GUPTA

The Supreme Court set aside the High Court's judgment and allowed respondent Sheoji Prasad Gupta to file an appeal against the order dated 9.5.2008 by the Commissioner (Appeals), Customs & Central Excise, Patna, within six weeks. The Court directed that the Tribunal should decide the appeal on its merits without insisting on pre-deposit and requested a decision within two months of filing. The Court emphasized the need for timely resolution given the prolonged pendency of the matter.