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Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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Where a customs adjudication order is challenged after expiry of the statutory appeal period, writ jurisdiction should not be invoked when an efficacious appellate remedy existed and was not availed within the prescribed or condonable time. The natural justice exception did not assist the petitioners because they showed no compelling reason for missing the appeal, did not seek condonation, and did not explain the delay in approaching the appellate forum or the writ court. The writ petitions were therefore held not maintainable and rejected.
Where a customs adjudication order is challenged after expiry of the statutory appeal period, writ jurisdiction should not be invoked when an efficacious appellate remedy existed and was not availed within the prescribed or condonable time. The natural justice exception did not assist the petitioners because they showed no compelling reason for missing the appeal, did not seek condonation, and did not explain the delay in approaching the appellate forum or the writ court. The writ petitions were therefore held not maintainable and rejected.
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