Home Highlights December 2013 Year 2013 This

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1. The case pertains to the imposition of a fine and penalty for the rejection of the declared value and redetermination of the value u/r 12 of the Customs Valuation...

2. Condonation of delay of 525 days - Subject to the cost of Rs. 5000/-, delay condoned. - AT

3. Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

4. Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served....

5. Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

6. Condonation of delay of 737 days in filing civil appeal - Revenue appeal - This is certainly not a sufficient cause to condone the delay but an endeavor to save the back...

7. Condonation of delay - appeal before the appellate Commissioner. - Commissioner denied condonation on the basis that the he has no power to condone delay - delay...

8. Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -...

9. Condonation of delay of 122 days - If explanation is not satisfactory, the Tribunal has to weigh balance of justice. No prejudice will be caused to respondents if delay...

10. Provisional release of detained goods - The department's insistence on a 100% bank guarantee of Rs. 25,00,000/- was deemed arbitrary and onerous, especially considering...

11. Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

12. Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)...

13. Proprietorship concerns lack legal personhood; proprietor deemed necessary party. Proceeds of crime from VAT fraud laundered through multiple entities. Appellant's...

14. Exemption limited increased to Rs. 25,00,000 against Leave encashment by the employees other than an employee of the Government - Income Tax Notification

15. Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the...