Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Additions u/s 69B - Validity of assessment order - Accepting the writ petition over alternative appellate remedy, the High Court held that, the proceedings leading up to the impugned order lacked clarity, as the appellant was led to believe that its explanations regarding the alleged excess stock had been accepted, except for a specific amount. Consequently, the appellant did not further explain the source of purchase of the excess stock, resulting in a violation of principles of natural justice. - Consequently, the matter restored back for re-adjudication.
Additions u/s 69B - Validity of assessment order - Accepting the writ petition over alternative appellate remedy, the High Court held that, the proceedings leading up to the impugned order lacked clarity, as the appellant was led to believe that its explanations regarding the alleged excess stock had been accepted, except for a specific amount. Consequently, the appellant did not further explain the source of purchase of the excess stock, resulting in a violation of principles of natural justice. - Consequently, the matter restored back for re-adjudication.
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