Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B - challenge is that the order is violative of the principles of natural justice - This Court sets aside the impugned assessment order of the NFAC as well as all consequential demand notices/orders and grants liberty to the Department to pass a fresh assessment order for the AY in question in accordance with law - HC
Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B - challenge is that the order is violative of the principles of natural justice - This Court sets aside the impugned assessment order of the NFAC as well as all consequential demand notices/orders and grants liberty to the Department to pass a fresh assessment order for the AY in question in accordance with law - HC
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