Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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A HC set aside CESTAT's order granting provisional release of goods because it was non-speaking and did not address the Customs Department's objections, including the absence of BIS certificates for the subject goods. The court held that an order affecting release could not stand without reasons dealing with the objections raised. It quashed the miscellaneous order and directed the Tribunal to decide the pending customs appeal expeditiously on merits, while recording the Department's undertaking not to destroy or alienate the goods until disposal of the appeal.
A HC set aside CESTAT's order granting provisional release of goods because it was non-speaking and did not address the Customs Department's objections, including the absence of BIS certificates for the subject goods. The court held that an order affecting release could not stand without reasons dealing with the objections raised. It quashed the miscellaneous order and directed the Tribunal to decide the pending customs appeal expeditiously on merits, while recording the Department's undertaking not to destroy or alienate the goods until disposal of the appeal.
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