Commr.Of Customs(Port) Kolkata vs Hari Prasad Agarwal

The Supreme Court allowed the civil appeal, setting aside the High Court's dismissal of the Tax Appeal based solely on delay, without addressing the merits of the case. The Court identified a significant legal question regarding the entitlement of seized goods to be sold in the domestic market and whether such sale breached the terms of the DEEC. The matter was remitted to the High Court for de novo consideration on its merits, with no opinion expressed on the substantive issues.