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...
A High Court applied a pragmatic approach to condonation of delay and held that a one-day delay should not be rejected pedantically where refusal would defeat adjudication on merits. Relying on the principle that substantial justice should prevail over technicalities in limitation matters, and noting the respondent's no-objection, the Court set aside the order treating the appeal as time-barred. The appeal was restored for fresh hearing and decision on merits, while all other contentions, including the underlying tax challenge and impugned notifications, were left open.
A High Court applied a pragmatic approach to condonation of delay and held that a one-day delay should not be rejected pedantically where refusal would defeat adjudication on merits. Relying on the principle that substantial justice should prevail over technicalities in limitation matters, and noting the respondent's no-objection, the Court set aside the order treating the appeal as time-barred. The appeal was restored for fresh hearing and decision on merits, while all other contentions, including the underlying tax challenge and impugned notifications, were left open.
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