$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010392072026 + W.P.(C) 12186/2026 & CM APPL. 56496/2026 AGSON GLOBAL PRIVATE LIMITED .....Petitioner Through: Mr. Sumit K. Batra, Mr. Manish Khurana, Ms. Priyanka Jindal, Mr. Parth Sharma and Mr. Ishaan Saini, Advs. versus COMMISSIONER OF CUSTOMS (APPEALS) & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC, CBIC with Mr. Tenzing NamgyalBhutia and Mr. Rithwik Narayanan, Advs. Mr. Arjun Malik SSC CBIC with Ms. Mayuri Makhija, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 21.08.2026 1. Through this Writ petition filed under Article 226 of the Constitution of India, the Petitioner prays for issuance of direction to the Respondent to register and adjudicate the statutory appeal sought to be filed by him under Section 128 of the Customs Act, 1962. Petitioner claims that he made an attempt to file an appeal but the Registry of the Commissioner (Appeals) refused to accept the same on the ground that it has been filed beyond the period of limitation. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/08/2026 at 12:43:27 2. Without going into the correctness of statement made by the Petitioner, the Commissioner (Appeals) is directed to allow the Petitioner to file the appeal and proceed to adjudicate the same in accordance with law. 3. It is important to clarify that the registry of any Adjudicating Authority has no business to refuse to entertain the appeal, if any, filed by the aggrieved party. 4. In future, if such complaints come to our notice, the Court will take a serious view of the matter. 5. With these observations, the Writ Petition is disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 21, 2026/kp/hp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/08/2026 at 12:43:27