Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A liberal approach governs condonation where refusal would defeat substantial justice, and the death of the authorised representative handling the assessee's tax matters in the faceless regime constituted sufficient cause for the 430-day delay. The Court also held that a jurisdictional objection that reassessment may be void for want of approval under law cannot be excluded by a rigid or hyper-technical limitation analysis. By refusing condonation solely for lack of documentary support and not addressing the pleaded defect, the Tribunal misdirected itself. The delay was condoned, the limitation dismissal was set aside, and the appeal was remanded for fresh adjudication, with the Section 151 validity issue to be decided as a preliminary issue.
A liberal approach governs condonation where refusal would defeat substantial justice, and the death of the authorised representative handling the assessee's tax matters in the faceless regime constituted sufficient cause for the 430-day delay. The Court also held that a jurisdictional objection that reassessment may be void for want of approval under law cannot be excluded by a rigid or hyper-technical limitation analysis. By refusing condonation solely for lack of documentary support and not addressing the pleaded defect, the Tribunal misdirected itself. The delay was condoned, the limitation dismissal was set aside, and the appeal was remanded for fresh adjudication, with the Section 151 validity issue to be decided as a preliminary issue.
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