Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
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