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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
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