Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court found merit in the petitioner's submissions regarding health issues causing the delay in filing the appeal, as supported by affidavits and documentary evidence. Despite the absence of illegality in the impugned order, the court invoked its writ jurisdiction to ensure justice by condoning the delay and allowing the appeal to proceed.
Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court found merit in the petitioner's submissions regarding health issues causing the delay in filing the appeal, as supported by affidavits and documentary evidence. Despite the absence of illegality in the impugned order, the court invoked its writ jurisdiction to ensure justice by condoning the delay and allowing the appeal to proceed.
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