Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
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