International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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