Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
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