Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Delay in filing customs appeals beyond the statutory period of 60 days, plus the further condonable 30 days, cannot be condoned by the Commissioner (Appeals). The Tribunal found the explanation for delay factually inadequate because the affidavits lacked specific particulars and dates, and the appellants had not consistently claimed that both partners were outside India. Relying on Singh Enterprises, it held that section 5 of the Limitation Act is excluded where the statute fixes the maximum condonable period. The appeals were therefore upheld as time-barred, and the Commissioner (Appeals) had no jurisdiction to entertain them.
Delay in filing customs appeals beyond the statutory period of 60 days, plus the further condonable 30 days, cannot be condoned by the Commissioner (Appeals). The Tribunal found the explanation for delay factually inadequate because the affidavits lacked specific particulars and dates, and the appellants had not consistently claimed that both partners were outside India. Relying on Singh Enterprises, it held that section 5 of the Limitation Act is excluded where the statute fixes the maximum condonable period. The appeals were therefore upheld as time-barred, and the Commissioner (Appeals) had no jurisdiction to entertain them.
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