Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
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