Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was issued, and there was a breach of natural justice. - Considering that the petitioner had already paid a sum exceeding the tax liability indicated in the impugned order, and the revenue interest was fully secured, the court deemed it appropriate to provide the petitioner with an opportunity to be heard.
Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was issued, and there was a breach of natural justice. - Considering that the petitioner had already paid a sum exceeding the tax liability indicated in the impugned order, and the revenue interest was fully secured, the court deemed it appropriate to provide the petitioner with an opportunity to be heard.
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