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...
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The HC quashed the impugned order for violating principles of natural justice, as the petitioner's explanation during personal hearing was not discussed. It remanded the case to the respondent to pass a fresh order on merits after the petitioner deposits 10% of disputed tax and files a consolidated reply within 30 days, treating the quashed order as an addendum to the earlier show cause notice.
The HC quashed the impugned order for violating principles of natural justice, as the petitioner's explanation during personal hearing was not discussed. It remanded the case to the respondent to pass a fresh order on merits after the petitioner deposits 10% of disputed tax and files a consolidated reply within 30 days, treating the quashed order as an addendum to the earlier show cause notice.
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