Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
The AT dismissed the application for condonation of delay of 512 days and refused to condone the delayed filing of the appeal. The Tribunal found dispositive evidence-an acknowledgment letter from the HUF's Karta confirming receipt of the SCN on 9.12.2021 and seeking time to reply-matching the address in the appeal and SCN, and the subsequent recovery notice sent to the same address, which established actual notice of proceedings. The appellant's plea of non-receipt was held factually incorrect; accordingly the AT found no merit in excusing the delay and rejected the prayer for condonation, leaving the substantive challenge to the SEBI (PFUTP) allegations unadmitted for adjudication.
The AT dismissed the application for condonation of delay of 512 days and refused to condone the delayed filing of the appeal. The Tribunal found dispositive evidence-an acknowledgment letter from the HUF's Karta confirming receipt of the SCN on 9.12.2021 and seeking time to reply-matching the address in the appeal and SCN, and the subsequent recovery notice sent to the same address, which established actual notice of proceedings. The appellant's plea of non-receipt was held factually incorrect; accordingly the AT found no merit in excusing the delay and rejected the prayer for condonation, leaving the substantive challenge to the SEBI (PFUTP) allegations unadmitted for adjudication.
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