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    June 4, 2026   Case Laws Customs
    Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
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    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
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    June 3, 2026   Circulars Customs
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June 4, 2026   Case Laws Customs
Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
June 4, 2026   Case Laws Customs
Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
June 4, 2026   Case Laws Customs
Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
June 4, 2026   Case Laws Customs
Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
June 4, 2026   Case Laws FEMA
Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
June 4, 2026   Case Laws Money Laundering
Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
June 4, 2026   Case Laws Money Laundering
Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
June 4, 2026   Case Laws Money Laundering
Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
June 4, 2026   Case Laws Service Tax
Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
June 4, 2026   Case Laws Service Tax
Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
June 4, 2026   Case Laws Service Tax
Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
June 4, 2026   Case Laws Service Tax
Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
June 3, 2026   Notifications DGFT
Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
June 3, 2026   Notifications DGFT
Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.
June 3, 2026   Notifications Income Tax
Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
June 3, 2026   Circulars DGFT
India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
June 3, 2026   Circulars DGFT
Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
June 3, 2026   Circulars DGFT
Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
June 3, 2026   Circulars Customs
Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
June 3, 2026   Circulars Customs
System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.

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Home › Highlights › Insolvency and Bankruptcy › 2022 › July, 2022 › This
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Insolvency and Bankruptcy

Power of NCLT to condone the delay beyond 15 days - Condonation...

NCLT Can Condon Delays Beyond 15 Days; 27-Day Delay Accepted for Restoration Filing, Ensures Justice Over Procedure.

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Insolvency and Bankruptcy July 20, 2022 Case Laws SCH
Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a prescription as regards the period of filing the appeal and the limited period for condonation of delay in filing such appeal could be imported for the purpose of consideration of the prayer for condonation of delay in filing an application for restoration - No other provision has been brought to our notice which limits or curtails the powers of the Tribunal to condone the delay in filing the application for restoration. It needs hardly any reiteration that the rules or procedure are essentially intended to serve the cause of justice and are not for punishment of the parties in conduct of their matters. - SC
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