Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
The HC dismissed the writ petition seeking condonation of delay for filing an appeal under Section 107 of the Act, holding that the statutory limitation is absolute and not extendable by the writ court or by application of Section 5 of the Limitation Act. The court reiterated that the Act constitutes a self-contained code with an inbuilt limitation mechanism, thereby implicitly excluding the Limitation Act's extension power. The appellate forum and the prescribed statutory procedure are the sole remedy for challenge; equitable relief to condone delay beyond the statutory period is unavailable. Accordingly, the petitioner's delay was incurable and the petition was dismissed.
The HC dismissed the writ petition seeking condonation of delay for filing an appeal under Section 107 of the Act, holding that the statutory limitation is absolute and not extendable by the writ court or by application of Section 5 of the Limitation Act. The court reiterated that the Act constitutes a self-contained code with an inbuilt limitation mechanism, thereby implicitly excluding the Limitation Act's extension power. The appellate forum and the prescribed statutory procedure are the sole remedy for challenge; equitable relief to condone delay beyond the statutory period is unavailable. Accordingly, the petitioner's delay was incurable and the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
