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...
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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