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...
Conduct of Reassessment Proceedings - Principles of Natural Justice - The High court found that the reassessment proceedings were conducted in great haste, violating the principles of natural justice. The Additional Commissioner granted permission to the Assessing Officer on 18.3.2023, and the notice was issued on 22.3.2023, served on the petitioner on 24.3.2023, with the reassessment order passed on 28.3.2023. The court noted that the petitioner was not given a reasonable opportunity to respond, as only two days were provided to respond to the reassessment notice. The court held that such a procedure undermined the trust in the rule of law and was unacceptable.
Conduct of Reassessment Proceedings - Principles of Natural Justice - The High court found that the reassessment proceedings were conducted in great haste, violating the principles of natural justice. The Additional Commissioner granted permission to the Assessing Officer on 18.3.2023, and the notice was issued on 22.3.2023, served on the petitioner on 24.3.2023, with the reassessment order passed on 28.3.2023. The court noted that the petitioner was not given a reasonable opportunity to respond, as only two days were provided to respond to the reassessment notice. The court held that such a procedure undermined the trust in the rule of law and was unacceptable.
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