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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Condonation of delay in filing appeal - Revenue appeal - the ...


Supreme Court Criticizes Revenue's Delayed Appeal, Stresses Accountability for Officers Neglecting Due Process.

July 13, 2021

Case Laws     Customs     SC

Condonation of delay in filing appeal - Revenue appeal - the delay was unexplained - The objective is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. We have deprecated such practice and process and we do so again. We refuse to grant such certificates and if the Government/public authorities suffer losses, it is time when concerned officers responsible for the same, bear the consequences - SC

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