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...
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
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