Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
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