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 of 721 days in filing appeal - explanation offered in support of condonation of delay was that the then advocate had not informed the respondent about the disposal of suit - The delay ought not to have been condoned by the High Court
Condonation of delay of 721 days in filing appeal - explanation offered in support of condonation of delay was that the then advocate had not informed the respondent about the disposal of suit - The delay ought not to have been condoned by the High Court
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