Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
