Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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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