Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
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