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...
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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