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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of not granting a personal hearing to be untenable and in breach of natural justice. - The petition is allowed, quashing and setting aside the impugned order in Form GST MOV-11. - The matter is remanded back to respondent No. 2 for fresh adjudication, including a decision on the petitioner's application for provisional release, within one week from today.
Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of not granting a personal hearing to be untenable and in breach of natural justice. - The petition is allowed, quashing and setting aside the impugned order in Form GST MOV-11. - The matter is remanded back to respondent No. 2 for fresh adjudication, including a decision on the petitioner's application for provisional release, within one week from today.
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