Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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...
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The High Court quashed and set aside the Tribunal's order which had refused to condone the delay of 2208 days in filing the appeal. The High Court held that the Tribunal's finding that the order was delivered at the address mentioned in Form No. 35 was perverse and contrary to the record. The delay of 2208 days in preferring the appeal was condoned by the High Court, and the matter was remanded back to the Tribunal to be decided on merits.
The High Court quashed and set aside the Tribunal's order which had refused to condone the delay of 2208 days in filing the appeal. The High Court held that the Tribunal's finding that the order was delivered at the address mentioned in Form No. 35 was perverse and contrary to the record. The delay of 2208 days in preferring the appeal was condoned by the High Court, and the matter was remanded back to the Tribunal to be decided on merits.
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