Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed.
The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed.
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