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 allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
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