Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
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