Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
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