Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
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