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...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have already held that there cannot be straight jacket formula to define the word ‘sufficient cause’ or which can be applied to all cases without reference to the peculiar facts and facts and circumstances of a given case. - In the present matter since there is no substantial delay nor it was beyond such period as was not condonable by Commissioner (Appeals). - Commissioner (Appeals) has failed to observe proviso to section 85 (3) A of the Finance Act, 1994. - AT
Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have already held that there cannot be straight jacket formula to define the word ‘sufficient cause’ or which can be applied to all cases without reference to the peculiar facts and facts and circumstances of a given case. - In the present matter since there is no substantial delay nor it was beyond such period as was not condonable by Commissioner (Appeals). - Commissioner (Appeals) has failed to observe proviso to section 85 (3) A of the Finance Act, 1994. - AT
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