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Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Tribunal extending stay of demand beyond 365 days u/s 254(2A) is permissible if delay in disposing appeal is not attributable to assessee. Delhi High Court in Pepsi Foods (P) Ltd. struck down proviso prohibiting extension beyond 365 days even if delay not caused by assessee. Supreme Court upheld Delhi High Court's decision. Bombay High Court in Fulford (India) Ltd. refused to entertain Revenue's appeals challenging Tribunal orders granting extension, in line with Pepsi Foods.
Tribunal extending stay of demand beyond 365 days u/s 254(2A) is permissible if delay in disposing appeal is not attributable to assessee. Delhi High Court in Pepsi Foods (P) Ltd. struck down proviso prohibiting extension beyond 365 days even if delay not caused by assessee. Supreme Court upheld Delhi High Court's decision. Bombay High Court in Fulford (India) Ltd. refused to entertain Revenue's appeals challenging Tribunal orders granting extension, in line with Pepsi Foods.
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