Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Statutory appellate jurisdiction does not permit the First Appellate Authority to condone delay beyond the enactment's prescribed outer limit; equitable relief available in writ jurisdiction cannot enlarge that power. Condonation beyond that limit renders consequential appellate orders legally unsustainable. Where the Department has implemented those orders by restoring cancelled registrations, altering the registrants' legal and commercial position and permitting business continuation, it cannot seek annulment without addressing the consequences of restoration. The absence of effective, workable relief makes the Department's challenge infructuous and not maintainable.
Statutory appellate jurisdiction does not permit the First Appellate Authority to condone delay beyond the enactment's prescribed outer limit; equitable relief available in writ jurisdiction cannot enlarge that power. Condonation beyond that limit renders consequential appellate orders legally unsustainable. Where the Department has implemented those orders by restoring cancelled registrations, altering the registrants' legal and commercial position and permitting business continuation, it cannot seek annulment without addressing the consequences of restoration. The absence of effective, workable relief makes the Department's challenge infructuous and not maintainable.
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