Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Condonation of delay of 107 days in filing the appeal - The ...


Court Rules 107-Day Appeal Delay Not Excessive; Petitioner Can Contest Customs Decision Without Dismissal Risk.

July 27, 2021

Case Laws     Central Excise     HC

Condonation of delay of 107 days in filing the appeal - The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the precious rights to agitate the issue arising out of the order passed by the 2nd respondent/Commissioner of Customs and Central Excise, Salem cannot be denied to the petitioner unless there is an inordinate delay which has not been answered properly and condonation of the delay will cause prejudice to the interests of the Revenue. - HC

View Source

 


 

You may also like:

  1. Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

  2. Deduction u/s 54 - It is settled law that when on an issue there is no jurisdictional High Court decision other Hon’ble High Court decision has to be followed by...

  3. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

  4. The judgment addresses the jurisdiction and competence of the Appellate Authority u/s 107(4) of the Act of 2017 to condone delays in filing appeals against decisions or...

  5. SC held that dealing in "Buprenorphine Hydrochloride" constitutes an offense under Section 8 of the NDPS Act, regardless of its listing in Schedule I of NDPS Rules. The...

  6. Validity of reduction of fine and penalty - Jurisdiction of appellate authority - Confiscation of Gold ornaments u/s 130 - Transportation of Gold without proper...

  7. Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without...

  8. The Supreme Court upheld the validity of the Explanations to Rule 38 of the Mineral (Other than Atomic and Hydrocarbons Energy Minerals) Concession Rules, 2016 and Rule...

  9. The court held that the parameters for entertaining the writ petition were not satisfied, and the petitioners had an adequate, alternative, and efficacious remedy...

  10. The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment...

  11. HC overturned dismissal of tax appeal that was rejected due to two-day filing delay. Appeal was filed on 90th day from email communication dated 22.12.2023 of original...

  12. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

  13. The High Court examined the issue of whether the Appellate Authority was legally correct in rejecting appeals filed beyond the time limit prescribed under the Haryana...

  14. The case involved the forfeiture of a security deposit under regulation 20 of the Customs House Agents' Licencing Regulations, 2014 due to breaches of regulations 13(a),...

  15. The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the...

 

Quick Updates:Latest Updates