https://www.taxtmi.com/caselaws?id=34689 HC held that Section 5 Limitation Act is excluded for the scheme in question and, though Order XLI R.3A prescribes affidavit for belated appeals, the delay had already been condoned by a court so no reconsideration was warranted. The Tribunal's assessment adopting the Chartered Engineer's enhanced valuation and imposing redemption fine at 10% and penalty at 5% was upheld as non-perverse; the HC declined to substitute its own view on rates, noting the Tribunal gave reasons and applied rates for parity rather than mechanically. The HC refused to interfere with the confiscation, fines and penalties as imposed. en-us Fri, 05 Jun 2009 00:00:00 +0530 Mon, 10 Nov 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34689 HC held that Section 5 Limitation Act is excluded for the scheme in question and, though Order XLI R.3A prescribes affidavit for belated appeals, the delay had already been condoned by a court so no reconsideration was warranted. The Tribunal's assessment adopting the Chartered Engineer's enhanced valuation and imposing redemption fine at 10% and penalty at 5% was upheld as non-perverse; the HC declined to substitute its own view on rates, noting the Tribunal gave reasons and applied rates for parity rather than mechanically. The HC refused to interfere with the confiscation, fines and penalties as imposed. Case-Laws Customs Fri, 05 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34689