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...
Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme Court has held that where the special law restricts the additional period for condonation of delay, it effectively excludes Section 5 of the Limitation Act by necessary implication. Section 107 of the APGST Act prescribes the limitation period for filing appeals and restricts the condonable period to 30 days. Therefore, Section 5 of the Limitation Act stands excluded, and the appellate authority cannot condone delay beyond 30 days u/s 107(4) of the APGST Act. The HC dismissed the petition, upholding the applicability of Section 29(2) and the exclusion of Section 5 in such cases.
Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme Court has held that where the special law restricts the additional period for condonation of delay, it effectively excludes Section 5 of the Limitation Act by necessary implication. Section 107 of the APGST Act prescribes the limitation period for filing appeals and restricts the condonable period to 30 days. Therefore, Section 5 of the Limitation Act stands excluded, and the appellate authority cannot condone delay beyond 30 days u/s 107(4) of the APGST Act. The HC dismissed the petition, upholding the applicability of Section 29(2) and the exclusion of Section 5 in such cases.
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