CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
CESTAT dismissed the appellant's appeal as time-barred, holding that non-service of the adjudication order resulted from the appellant's own negligence. The appellant had vacated its old business premises and surrendered its Import Export License but failed to intimate the Department or the concerned post office regarding the change of address or to arrange redirection of mail. The Tribunal found no evidence of any timely steps to obtain the order after learning of its existence, including the unexplained delay before filing an RTI application. Distinguishing precedent where change of address had been duly notified, CESTAT held there was no sufficient cause to override limitation and sustained the impugned order.
CESTAT dismissed the appellant's appeal as time-barred, holding that non-service of the adjudication order resulted from the appellant's own negligence. The appellant had vacated its old business premises and surrendered its Import Export License but failed to intimate the Department or the concerned post office regarding the change of address or to arrange redirection of mail. The Tribunal found no evidence of any timely steps to obtain the order after learning of its existence, including the unexplained delay before filing an RTI application. Distinguishing precedent where change of address had been duly notified, CESTAT held there was no sufficient cause to override limitation and sustained the impugned order.
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