M/S Thakker Shipping P.Ltd vs Commr.Of Customs(General)

The Supreme Court addressed whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has the discretionary power under Section 129A(5) of the Customs Act, 1962 to condone a delay in filing an appeal under Section 129D(4) when sufficient cause is shown. The Court held that the CESTAT does possess such discretionary power, emphasizing the importance of ensuring justice and the need to consider the merits of the case rather than strictly adhering to procedural timelines. The appeal was allowed, and the matter was remanded for consideration on merits.