Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner.
The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner.
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