Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Insolvency and BankruptcyDecember 16, 2022Case LawsAT
Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions of limitation act - We are of the view that the Appeal was not filed beyond the delay of 15 days. Filing of the Appeal was within the delay of 15 days, this Court can very well consider the grounds for condonation of 15 days delay. - AT
Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions of limitation act - We are of the view that the Appeal was not filed beyond the delay of 15 days. Filing of the Appeal was within the delay of 15 days, this Court can very well consider the grounds for condonation of 15 days delay. - AT
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