Saffire Ispat Pvt Ltd appeals a customs duty claim by Directorate of Revenue Intelligence on liquidated corporate debtor assets.
Appeal was initially filed at wrong NCLAT bench but corrected within time, requiring condonation of delay application.
Second respondent confirmed corporate debtor's dissolution by Adjudicating Authority and did not oppose delay condonation.
Tribunal listed matter for next hearing on 19.08.2026 after directing service to Additional Solicitor General.