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...
Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to respond to a show-cause notice under Section 73(1) of the GST Act. Despite the petitioner's request, the respondent passed the final order without considering the extension application. The court found the respondent's actions to be a colorable exercise of power, violating principles of natural justice. - Consequently, the court set aside the impugned order and directed the petitioner to file its response by 15th March, 2024.
Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to respond to a show-cause notice under Section 73(1) of the GST Act. Despite the petitioner's request, the respondent passed the final order without considering the extension application. The court found the respondent's actions to be a colorable exercise of power, violating principles of natural justice. - Consequently, the court set aside the impugned order and directed the petitioner to file its response by 15th March, 2024.
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