Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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Extension or rejection of the warehousing period under the sufficient-cause standard is quasi-judicial, requiring a judicial approach and an opportunity of hearing. The notes state that a denial must follow adjudicatory proceedings and be communicated through an appealable, reasoned order. Communications that merely convey rejection without findings or justification do not satisfy principles of natural justice. The Supreme Court's COVID-19 limitation extension is also noted. On the stated facts, the rejection communications were considered prima facie unsustainable; the matter was remanded for fresh adjudication after disclosure of proposed reasons, opportunity to reply and personal hearing, while consequential proceedings remained in abeyance.
Extension or rejection of the warehousing period under the sufficient-cause standard is quasi-judicial, requiring a judicial approach and an opportunity of hearing. The notes state that a denial must follow adjudicatory proceedings and be communicated through an appealable, reasoned order. Communications that merely convey rejection without findings or justification do not satisfy principles of natural justice. The Supreme Court's COVID-19 limitation extension is also noted. On the stated facts, the rejection communications were considered prima facie unsustainable; the matter was remanded for fresh adjudication after disclosure of proposed reasons, opportunity to reply and personal hearing, while consequential proceedings remained in abeyance.
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