Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The High Court considered the cancellation of petitioner's registration due to business not conducted from declared place and non-existent firm. The Court held that principles of natural justice require providing the petitioner with a copy of the letter forming the basis of the show cause notice for effective defense. The cancellation order was initiated by an authority higher in rank than the one passing the order, raising procedural concerns. The petitioner was not given the opportunity to respond to the inquiry conducted by D.G.G.I. as the points and findings were not communicated. Consequently, the Court found the orders unsustainable in law and allowed the petition.
The High Court considered the cancellation of petitioner's registration due to business not conducted from declared place and non-existent firm. The Court held that principles of natural justice require providing the petitioner with a copy of the letter forming the basis of the show cause notice for effective defense. The cancellation order was initiated by an authority higher in rank than the one passing the order, raising procedural concerns. The petitioner was not given the opportunity to respond to the inquiry conducted by D.G.G.I. as the points and findings were not communicated. Consequently, the Court found the orders unsustainable in law and allowed the petition.
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