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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Validity of Tribunal's order - Refuse to condone delay of 546 ...


Court Upholds Tribunal's Decision: 546-Day Delay Not Excused Due to Lack of Adequate Explanation for Delay.

March 12, 2016

Case Laws     Customs     HC

Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - From the mere endorsement "unclaimed", it cannot be concluded whether the intimation was delivered or not. Unless both endorsements go together, the presumption of service cannot be made. - HC

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