Case Law Details
Citizen Umbrella Manufacturers Ltd Vs Commissioner of Customs (Port) (Calcutta High Court)
The Calcutta High Court’s ruling in the case of Citizen Umbrella Manufacturers Ltd vs Commissioner of Customs (Port) addresses crucial issues of delay in filing appeals and the acceptance of new Chartered Accountant (CA) certificates by adjudicating authorities. This judgment has significant implications for procedural fairness and the integrity of documentary evidence in customs and taxation disputes.
Background of the Case
Citizen Umbrella Manufacturers Ltd filed appeals challenging a common order by the Customs, Excise, and Service Tax Appellate Authority, Kolkata, dated April 18, 2018. The appeals were notably delayed by 1158 days, prompting the Court to examine whether the delay could be condoned.
Delay in Filing Appeals
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