TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court Upholds Advance Ruling Under Section 28J Customs Act, Dismisses Appeals for Delay</h1> <h3>COMMISSIONER OF CUSTOMS, NAGPUR Versus EXCELLENT BETELNUT PRODUCTS P LTD. ETC.</h3> The SC dismissed the Civil Appeals due to an inordinate delay of 295 days in filing, finding the explanation insufficient to constitute sufficient cause ... Condonation of inordinate delay of 295 days in filing the Civil Appeal - sufficient cause for delay or not - API supari - rate of duty - Applicability of Advance Ruling u/s 28J of Customs Act, 1962 - Applicability of Advance Rulings - Classification of ‘API supari’ and burden of proof - Legality of revision in classification of the product - Binding nature of Advance Rulings and judicial precedents - it was held by CESTAT that 'There is no finding that the impugned goods are not ‘API supari’ and, therefore, rendering the ruling inapplicable. There is no finding that ‘API supari’ under import is so materially different from the ‘API supari’ that was considered in the ruling pronounced u/s 28I of Customs Act, 1962 as to blunt its binding effect.' HELD THAT:- There is no reason to condone the inordinate delay of 295 days in filing the Civil Appeal(s) as the explanation sought to be provided, does not constitute sufficient cause. The Civil Appeals stand dismissed on the ground of delay. The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar, dismissed the Civil Appeals due to an inordinate delay of 295 days in filing. Despite hearing the Additional Solicitor General, the Court held that the explanation offered 'does not constitute sufficient cause' to condone the delay, resulting in dismissal solely on that ground.
TaxTMI 
TaxTMI 
