Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The NCLAT dismissed the appeal and refused restoration of the company petition under Section 9, affirming the adjudicating authority's rejection of revival and delay-condonation applications under NCLT Rule 48. The Tribunal held that repeated non-appearance of the Appellant's designated counsel evidenced lack of due diligence and absence of sufficient cause, not mere procedural lapse; shifting blame to former counsel and belatedly filing the restoration and condonation applications were insufficient. Restoration under Rule 48(2) was held available only on bona fide, prompt, and satisfactorily explained absence. Given repeated defaults, absence of credible justification and inaction, the appeal lacked merit and was dismissed.
The NCLAT dismissed the appeal and refused restoration of the company petition under Section 9, affirming the adjudicating authority's rejection of revival and delay-condonation applications under NCLT Rule 48. The Tribunal held that repeated non-appearance of the Appellant's designated counsel evidenced lack of due diligence and absence of sufficient cause, not mere procedural lapse; shifting blame to former counsel and belatedly filing the restoration and condonation applications were insufficient. Restoration under Rule 48(2) was held available only on bona fide, prompt, and satisfactorily explained absence. Given repeated defaults, absence of credible justification and inaction, the appeal lacked merit and was dismissed.
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