Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
GST adjudication conducted ex parte without fixing the date, time or venue for personal hearing violated the mandatory hearing requirement under Section 75(4) and the principles of natural justice. The Court held that the right to an oral hearing is independent of filing a written reply, and mere non-participation in response to the notice did not amount to waiver. The assessment order was therefore vitiated, and the appellate orders rejecting the challenge on limitation could not stand. The impugned orders were set aside and the matter was remitted to the proper officer for fresh adjudication after due notice and opportunity of hearing.
GST adjudication conducted ex parte without fixing the date, time or venue for personal hearing violated the mandatory hearing requirement under Section 75(4) and the principles of natural justice. The Court held that the right to an oral hearing is independent of filing a written reply, and mere non-participation in response to the notice did not amount to waiver. The assessment order was therefore vitiated, and the appellate orders rejecting the challenge on limitation could not stand. The impugned orders were set aside and the matter was remitted to the proper officer for fresh adjudication after due notice and opportunity of hearing.
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