Amendment in Section 35G / 35H of Central Excise Act and Section 130 / 130A of Customs Act regarding powers of the High Court to condone delay in filing Appeal / Reference Application - Reg.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
High Court power to condone delay now permits admission of late appeals and reference applications under amended law. Amendments permit the High Court to admit appeals and reference applications filed after the limitation period if satisfied there was sufficient cause for delay. Pending delayed filings should be regularised by interim applications; dismissed Commissionerate appeals on limitation grounds may prompt review petitions in consultation with senior counsel. Commissionerates must monitor litigation and ensure timely filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court power to condone delay now permits admission of late appeals and reference applications under amended law.
Amendments permit the High Court to admit appeals and reference applications filed after the limitation period if satisfied there was sufficient cause for delay. Pending delayed filings should be regularised by interim applications; dismissed Commissionerate appeals on limitation grounds may prompt review petitions in consultation with senior counsel. Commissionerates must monitor litigation and ensure timely filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
