Case Law Details
Case Name : Citizen Umbrella Manufacturers Ltd Vs Commissioner of Customs (Port) (Calcutta High Court)
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Courts :
All High Courts Calcutta High Court
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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
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