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 writ petition challenging an order-in-original and recovery proceedings was not entertained because the petitioner had an available statutory appellate remedy with a prescribed limitation period and limited condonation, but failed to use it in time. The High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory machinery where the party has disabled itself from pursuing the appellate remedy by its own default. Relying on Supreme Court authority, the Court declined writ jurisdiction and dismissed the petition after finding that the permissible appellate period had already expired.
A writ petition challenging an order-in-original and recovery proceedings was not entertained because the petitioner had an available statutory appellate remedy with a prescribed limitation period and limited condonation, but failed to use it in time. The High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory machinery where the party has disabled itself from pursuing the appellate remedy by its own default. Relying on Supreme Court authority, the Court declined writ jurisdiction and dismissed the petition after finding that the permissible appellate period had already expired.
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