Assessee contributing to delay in legal proceedings not eligible for remedy – HC

Brief of the Case In the case of Srikant Bagla Vs. Commissioner of Customs & Ors., it was held that an assessee cannot be benefitted when it is proved that the assessee had a substantial contribution to make towards the delay in the legal proceedings. Facts of the Case The writ petitioner imported a large quantity of a substance alleged to be furnace oil. This is also known as fuel oil He did so between January and March, 2013 in six containers, from Singapore, Malaysia and Australia. The first and the second arrived on 1st January, 2013. The containers were unloaded and removed to a cont...