Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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