Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Condonation of Delay – The appellant was not entitled to the benefit of Section 14 of the Limitation Act - The appeal was barred by limitation by 697 days, which had not been sufficiently explained by the appellant. - SC
Condonation of Delay – The appellant was not entitled to the benefit of Section 14 of the Limitation Act - The appeal was barred by limitation by 697 days, which had not been sufficiently explained by the appellant. - SC
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