Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Section 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional one month period if the appellant shows sufficient cause for missing the primary three or six month window; therefore a 15 day delay justified by non fanciful grounds cannot be defeated by a hyper technical threshold dismissal. The High Court found the respondents' insistence on an earlier cutoff date legally unsustainable, set aside the earlier order, condoned the delay, and remitted the matter to the appellate authority for adjudication on merits.
Section 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional one month period if the appellant shows sufficient cause for missing the primary three or six month window; therefore a 15 day delay justified by non fanciful grounds cannot be defeated by a hyper technical threshold dismissal. The High Court found the respondents' insistence on an earlier cutoff date legally unsustainable, set aside the earlier order, condoned the delay, and remitted the matter to the appellate authority for adjudication on merits.
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