Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Ibc limitation for appeals is to be computed from the day after pronouncement of the impugned order; the statutory 30 day period plus a non extendable 15 day outer limit cannot be condoned beyond that aggregate. The tribunal found that mere postal dispatch or tracking entries do not constitute effective service, and where a corporate debtor was unaware of ex parte proceedings until later contact by an interim professional, limitation may be measured from actual knowledge; however, on the facts the appeal was filed after the 45 day outer limit and the tribunal held it lacked jurisdiction to condone the delay, dismissing the condonation application.
Ibc limitation for appeals is to be computed from the day after pronouncement of the impugned order; the statutory 30 day period plus a non extendable 15 day outer limit cannot be condoned beyond that aggregate. The tribunal found that mere postal dispatch or tracking entries do not constitute effective service, and where a corporate debtor was unaware of ex parte proceedings until later contact by an interim professional, limitation may be measured from actual knowledge; however, on the facts the appeal was filed after the 45 day outer limit and the tribunal held it lacked jurisdiction to condone the delay, dismissing the condonation application.
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