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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...
Delay of about 57 days in filing an appeal under s.107 of the 2017 Act against an order under s.73 was held to be supported by sufficient cause where the delay was attributable to the illness of the appellant's accountant, affirmed by affidavit and not disbelieved by the appellate authority; rejection solely because the accountant was not an authorized signatory ignored the accountant's material role in preparing the appeal and did not establish gross negligence. Applying s.5 of the Limitation Act, the delay was condoned, the appellate rejection was set aside, and the matter was remanded for fresh decision on merits. - HC
Delay of about 57 days in filing an appeal under s.107 of the 2017 Act against an order under s.73 was held to be supported by sufficient cause where the delay was attributable to the illness of the appellant's accountant, affirmed by affidavit and not disbelieved by the appellate authority; rejection solely because the accountant was not an authorized signatory ignored the accountant's material role in preparing the appeal and did not establish gross negligence. Applying s.5 of the Limitation Act, the delay was condoned, the appellate rejection was set aside, and the matter was remanded for fresh decision on merits. - HC
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