Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed time limit, and the key ground for rejecting it was the date of physical re-filing. The Court noted that the appeal was initially filed online on a specific date, and the subsequent physical filing occurred later. A rule change regarding the date of appeal filing was discussed, emphasizing the importance of the acknowledgment date. The Court concluded that the delay should be condoned as per the amended rule, directing a fresh consideration of the matter. The petition was disposed of accordingly.
The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed time limit, and the key ground for rejecting it was the date of physical re-filing. The Court noted that the appeal was initially filed online on a specific date, and the subsequent physical filing occurred later. A rule change regarding the date of appeal filing was discussed, emphasizing the importance of the acknowledgment date. The Court concluded that the delay should be condoned as per the amended rule, directing a fresh consideration of the matter. The petition was disposed of accordingly.
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