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Customs - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Condonation of delay - appellant had deliberately approached ...

Customs

May 30, 2013

Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT

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  1. Condonation of delay - Petitioner is trying to take advantage of its own wrong committed earlier in approaching this Court - condonation denied - HC

  2. Principle of natural justice - Delay by the Adjudicating Authority in rendering its order nine months after the conclusion of the hearing has caused prejudice to the...

  3. Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under...

  4. Delay in filing an appeal before CIT(A) - assessee was pursuing the matter at wrong forum - It can be appreciated that the Assessee’s claim is primarily is of wrong...

  5. Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of...

  6. Filing of appeal before wrong Forum - Tribunal has adopted a hypertechnical view forgetting the fact that every endeavour should be made to dispose of the lis on merits - HC

  7. Filing of appeal in the wrong forum in matters relating to valuation of determination of rate of duty – reg. - Cir. No. F.No.390/Misc./100/2010-JC Dated: September 22, 2011

  8. Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

  9. Validity of SCN - gross delay in adjudicating the show cause notices - Since the respondents were totally responsible for gross delay in adjudicating the show cause...

  10. A party taking recourse to a wrong provision of law while approaching the Court cannot be placed in a worse situation. - HC

 

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