Air Curtains Not Electrical Fans: Madras HC upholds 12% Sales Tax Levy, dismisses Petition of Almonard Limited

In a significant ruling, the Supreme Court has refused to condone a 431-day delay in filing a customs appeal, citing a lack of sufficient cause. The appeal was filed by the Customs Department against a decision by the CESTAT which had ruled in favor of the assessee. The High Court, however, upheld the decision of the lower authority and allowed the appeal to proceed. The court held that the delay was not only inordinate but also lacked a plausible explanation, which is a prerequisite for condonation of delay. This decision reiterates the principle that judicial discretion in condoning delays is not absolute and must be exercised with caution.