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...
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Condonation of delay of 2569 days in filing the appeal - the Lawyer handling the case had suffered from serious illness and ultimately died - ufficient cause for delay - The long and short of the narration is that as far as the Petitioner/Assessee is concerned, the explanation offered for an extraordinary delay of 2569 days was not convincing at all. - HC
Condonation of delay of 2569 days in filing the appeal - the Lawyer handling the case had suffered from serious illness and ultimately died - ufficient cause for delay - The long and short of the narration is that as far as the Petitioner/Assessee is concerned, the explanation offered for an extraordinary delay of 2569 days was not convincing at all. - HC
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