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    July 16, 2026   Case Laws Customs
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case Laws Customs
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case Laws Customs
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
    July 16, 2026   Case Laws IBC
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    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
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    July 15, 2026   Notifications SEBI
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    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    July 15, 2026   Notifications Income Tax
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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July 16, 2026   Case Laws Customs
Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
July 16, 2026   Case Laws Customs
Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
July 16, 2026   Case Laws Customs
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
July 16, 2026   Case Laws IBC
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.
July 16, 2026   Case Laws IBC
Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
July 16, 2026   Case Laws IBC
Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
July 16, 2026   Case Laws Money Laundering
Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
July 16, 2026   Case Laws Money Laundering
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
July 16, 2026   Case Laws Service Tax
Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
July 16, 2026   Case Laws Service Tax
Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
July 16, 2026   Case Laws Wealth-tax
Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
July 15, 2026   Notifications SEBI
Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
July 15, 2026   Notifications SEBI
Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
July 15, 2026   Notifications DGFT
Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
July 15, 2026   Notifications Income Tax
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
July 15, 2026   Notifications Income Tax
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
July 15, 2026   Circulars DGFT
Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
July 15, 2026   Circulars DGFT
Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
July 15, 2026   Circulars DGFT
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
July 15, 2026   Circulars DGFT
Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.

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Home › Highlights › Central Excise › 2023 › October, 2023 › This
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Central Excise

Condonation of delay in filing appeal before Commissioner...

Delay in Filing Appeals Under Central Excise Act Cannot Exceed 30-Day Extension Beyond 60-Day Limit.

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Central Excise October 4, 2023 Case Laws HC
Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under Section 35 of the Central Excise Act overrides the provisions of Section 5 of the Limitation Act and hence, the delay cannot be condoned beyond 30 days from the statutory period of appeal i.e. 60 days of communication of the order to the aggrieved person. - HC
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