Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Section 5 of the Limitation Act, 1963 may apply to special-law appeals through Section 29(2) unless the governing enactment excludes it expressly or by necessary implication. A special limitation period alone is insufficient; exclusion may arise from phrases such as "but not thereafter" or "not exceeding", a defined condonable ceiling, or a self-contained scheme that selectively confers condonation. For appeals under Section 9 of the Chhattisgarh Rajya Suraksha Adhiniyam, the 30-day period and certified-copy exclusion do not bar Section 5 because no outer limit or equivalent restrictive language exists. Delay remains condonable only upon sufficient cause, while applicability before non-court statutory forums depends on the forum and enactment.
Section 5 of the Limitation Act, 1963 may apply to special-law appeals through Section 29(2) unless the governing enactment excludes it expressly or by necessary implication. A special limitation period alone is insufficient; exclusion may arise from phrases such as "but not thereafter" or "not exceeding", a defined condonable ceiling, or a self-contained scheme that selectively confers condonation. For appeals under Section 9 of the Chhattisgarh Rajya Suraksha Adhiniyam, the 30-day period and certified-copy exclusion do not bar Section 5 because no outer limit or equivalent restrictive language exists. Delay remains condonable only upon sufficient cause, while applicability before non-court statutory forums depends on the forum and enactment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
