Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Impugned show cause notice reproduced provisions of Section 29(2)(e) without specifying alleged fraud, misstatement or suppression of facts by petitioner. Cancellation order passed in violation of principles of natural justice. Instead of setting aside cancellation order, order rejecting revocation application set aside to provide opportunity to respond to allegations. Petition disposed.
Impugned show cause notice reproduced provisions of Section 29(2)(e) without specifying alleged fraud, misstatement or suppression of facts by petitioner. Cancellation order passed in violation of principles of natural justice. Instead of setting aside cancellation order, order rejecting revocation application set aside to provide opportunity to respond to allegations. Petition disposed.
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