Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Repeated absence of the appellant and the statutory ceiling on adjournments justified dismissal for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal noted that the appeal had been listed repeatedly, yet there was no appearance for the appellant and no request that the matter be decided on merits. As adjournment could not be granted beyond the permitted limit of three times, no further indulgence was warranted. The appeal was therefore dismissed for non-prosecution.
Repeated absence of the appellant and the statutory ceiling on adjournments justified dismissal for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal noted that the appeal had been listed repeatedly, yet there was no appearance for the appellant and no request that the matter be decided on merits. As adjournment could not be granted beyond the permitted limit of three times, no further indulgence was warranted. The appeal was therefore dismissed for non-prosecution.
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