Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
