Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate sufficient cause for delay within the prescribed 30-day period extendable by 15 days. The court strictly interpreted procedural rules, emphasizing that legislative intent mandates adherence to limitation periods. The appellate tribunal's rejection of condonation applications was justified, as no compelling reasons were presented to explain the delay in filing the appeal. Consequently, the appeal was dismissed, reinforcing the statutory requirement for timely legal proceedings.
SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate sufficient cause for delay within the prescribed 30-day period extendable by 15 days. The court strictly interpreted procedural rules, emphasizing that legislative intent mandates adherence to limitation periods. The appellate tribunal's rejection of condonation applications was justified, as no compelling reasons were presented to explain the delay in filing the appeal. Consequently, the appeal was dismissed, reinforcing the statutory requirement for timely legal proceedings.
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