Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of their request to amend a Bill of Entry was dismissed by the Commissioner of Customs (Appeals) due to being filed after the prescribed time limit. The appellant failed to provide sufficient cause for the delay, resulting in the dismissal of the appeal before the Tribunal also.
condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of their request to amend a Bill of Entry was dismissed by the Commissioner of Customs (Appeals) due to being filed after the prescribed time limit. The appellant failed to provide sufficient cause for the delay, resulting in the dismissal of the appeal before the Tribunal also.
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