Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR

The Delhi High Court has allowed a taxpayer to file an appeal despite the time elapsed, as the Customs Department failed to provide a hearing, ruling that "natural justice is not lip service." The court's decision highlights the importance of fair play in administrative actions. The ruling provides significant relief to the taxpayer and serves as a crucial reminder to government departments that they cannot deny a person's right to be heard.