Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
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