Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Insolvency and BankruptcyAugust 10, 2024Case LawsAT
Condonation of delay in filing the appeal was denied as the appellant failed to fulfill the prerequisites for invoking Section 14 of the Limitation Act. The court held that the appellant was guilty of negligence, lapse, or inaction, and there was no jurisdictional defect or similar cause for the failure of the prior proceeding. The judgment in State Bank of India vs. Visa Steel Ltd. regarding excluding time spent in prosecuting legal remedies while computing limitation u/s 61(2) was distinguished as inapplicable to the present case. Consequently, the period from 08.06.2023 to 03.01.2024 could not be excluded, resulting in a delay of 209 days, exceeding the condonable period of 15 days. The appeal was dismissed due to the inordinate delay.
Condonation of delay in filing the appeal was denied as the appellant failed to fulfill the prerequisites for invoking Section 14 of the Limitation Act. The court held that the appellant was guilty of negligence, lapse, or inaction, and there was no jurisdictional defect or similar cause for the failure of the prior proceeding. The judgment in State Bank of India vs. Visa Steel Ltd. regarding excluding time spent in prosecuting legal remedies while computing limitation u/s 61(2) was distinguished as inapplicable to the present case. Consequently, the period from 08.06.2023 to 03.01.2024 could not be excluded, resulting in a delay of 209 days, exceeding the condonable period of 15 days. The appeal was dismissed due to the inordinate delay.
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