Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
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