Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.
Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.
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