CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Limitation under the I&B Code is a strict statutory regime, and a party cannot extend the appellate period by first pursuing writ proceedings instead of the prescribed appeal. The Tribunal held that where the writ petitions were filed after expiry of the original limitation period and were later not entertained due to availability of an effective alternative remedy, the time spent there could not be excluded to revive an otherwise time-barred appeal. Applying the principle that a special statute prevails over the general law, it treated the request to condone delay as beyond jurisdiction and dismissed the appeals as barred by limitation.
Limitation under the I&B Code is a strict statutory regime, and a party cannot extend the appellate period by first pursuing writ proceedings instead of the prescribed appeal. The Tribunal held that where the writ petitions were filed after expiry of the original limitation period and were later not entertained due to availability of an effective alternative remedy, the time spent there could not be excluded to revive an otherwise time-barred appeal. Applying the principle that a special statute prevails over the general law, it treated the request to condone delay as beyond jurisdiction and dismissed the appeals as barred by limitation.
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