Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence of any application for condonation of delay. Citing precedent, the Tribunal emphasized the importance of providing valid reasons for delay. The Tribunal highlighted that the law regarding limitation must be construed strictly. - ITAT declined to condone the delay and dismissed the appeal as barred by limitation.
Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence of any application for condonation of delay. Citing precedent, the Tribunal emphasized the importance of providing valid reasons for delay. The Tribunal highlighted that the law regarding limitation must be construed strictly. - ITAT declined to condone the delay and dismissed the appeal as barred by limitation.
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