Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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