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    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
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Relaxation under the FTP for genuine hardship requires a...

Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.

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Customs May 22, 2026 Case Laws HC
Relaxation under the FTP for genuine hardship requires a meaningful, reasoned consideration of the exporter's specific case, and administrative orders affecting rights must disclose cogent reasons rather than mechanical conclusions. The Court found that the authorities failed to address the claimed technical non-transmission of authorisation data, the asserted fulfilment of export obligations, and repeated requests for relief, and also denied a personal hearing despite specific requests. On that basis, the orders were set aside for non-application of mind and breach of natural justice, and the matter was remanded for fresh consideration with an effective hearing and a reasoned order.

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Acts Income Tax