Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
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