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Customs - Highlights / Catch Notes

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Condonation of delay in filing claims for fixation of ‘brand ...


Reconsideration Urged for Condonation of Delay in 'Brand Rate' Claims Due to Lack of Justification in Customs Cases.

May 21, 2021

Case Laws     Customs     AT

Condonation of delay in filing claims for fixation of ‘brand rate’ - The generality of the reasons adduced reflect failure to consider each of the claims for identification of the impediment that the elapse of time yoked the ascertainment of entitlement with. There is no justification for refusal to condone the delay in each application which must be returned for reconsideration of the claims from inception. - AT

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