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...
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
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