Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the jurisdiction to condone delays beyond the permissible statutory period. It was also noted that the CGST Act is a special statute and a self-contained code by itself, which impliedly excludes the application of the Limitation Act, 1963. Therefore, Section 5 of the Limitation Act, which provides for the condonation of delay, does not apply to Section 107 of the CGST Act.
Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the jurisdiction to condone delays beyond the permissible statutory period. It was also noted that the CGST Act is a special statute and a self-contained code by itself, which impliedly excludes the application of the Limitation Act, 1963. Therefore, Section 5 of the Limitation Act, which provides for the condonation of delay, does not apply to Section 107 of the CGST Act.
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