Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
The HC allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
The HC allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
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