Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
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