Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Validity of Tax demand - Non consideration of reply submitted by the petitioner / assessee - The High Court found merit in the petitioner's contentions. It quashed the impugned orders and directed the respondent to appropriate 10% of the disputed tax demand from the petitioner's bank account. Additionally, the petitioner was granted three weeks to submit a reply to the show cause notice, and upon satisfaction of the payment and receipt of the reply, the Assessing Officer was directed to provide a reasonable opportunity for further proceedings and issue fresh orders within two months.
Validity of Tax demand - Non consideration of reply submitted by the petitioner / assessee - The High Court found merit in the petitioner's contentions. It quashed the impugned orders and directed the respondent to appropriate 10% of the disputed tax demand from the petitioner's bank account. Additionally, the petitioner was granted three weeks to submit a reply to the show cause notice, and upon satisfaction of the payment and receipt of the reply, the Assessing Officer was directed to provide a reasonable opportunity for further proceedings and issue fresh orders within two months.
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