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...
A personal hearing is a mandatory procedural safeguard before an adverse adjudication order under Section 73; where the date for hearing and reply filing are the same, the opportunity is not effective and violates audi alteram partem. Applying Mahaveer Trading Company, the High Court treated this defect as going to the root of the adjudication and held that the order could not stand. The impugned order was quashed and the matter remanded for fresh adjudication after granting a proper hearing.
A personal hearing is a mandatory procedural safeguard before an adverse adjudication order under Section 73; where the date for hearing and reply filing are the same, the opportunity is not effective and violates audi alteram partem. Applying Mahaveer Trading Company, the High Court treated this defect as going to the root of the adjudication and held that the order could not stand. The impugned order was quashed and the matter remanded for fresh adjudication after granting a proper hearing.
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