M/S THAKKER SHIPPING P.LTD. vs COMMR.OF CUSTOMS(GENERAL)

The Supreme Court addressed the discretionary power of the CESTAT under Section 129A(5) of the Customs Act, 1962, to condone delays in filing appeals under Section 129D(4). The Court held that sufficient cause must be established for the delay, and the CESTAT has the authority to exercise discretion in such matters. The appeal was allowed, affirming the High Court's decision that the CESTAT could condone the delay in this case.