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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...
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Service of the Order-in-Original was proved by clear acknowledgement dated 07.02.2023, and the appellant's production of the signed order itself undermined the claim of late receipt. On that factual basis, the appeal filed before the Commissioner (Appeals) on 30.01.2025 was held to be far beyond the normal and statutorily condonable period. Applying Singh Enterprises, the Tribunal held that the Commissioner (Appeals), as a creature of statute, had no power to condone delay beyond the period expressly permitted by law. The plea on delayed service failed, and the appeal was dismissed as time-barred without examination of the merits.
Service of the Order-in-Original was proved by clear acknowledgement dated 07.02.2023, and the appellant's production of the signed order itself undermined the claim of late receipt. On that factual basis, the appeal filed before the Commissioner (Appeals) on 30.01.2025 was held to be far beyond the normal and statutorily condonable period. Applying Singh Enterprises, the Tribunal held that the Commissioner (Appeals), as a creature of statute, had no power to condone delay beyond the period expressly permitted by law. The plea on delayed service failed, and the appeal was dismissed as time-barred without examination of the merits.
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