Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
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