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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
A reading of Section 169 of the Act makes it clear that any decision, order, summons, notice or other communication under the Act or Rules may be served on the assessee by making it available on the common portal. This statutory provision has to be read along with Section 146, which means that once a common portal is notified for the Act's purposes, actions like registration, tax payment, returns filing, and communication of notices, orders, etc., can be effected through the notified portal. The appellant's principal contention that the assessment order communicated through the notified portal was not known due to belated access was rejected. The appeal was dismissed.
A reading of Section 169 of the Act makes it clear that any decision, order, summons, notice or other communication under the Act or Rules may be served on the assessee by making it available on the common portal. This statutory provision has to be read along with Section 146, which means that once a common portal is notified for the Act's purposes, actions like registration, tax payment, returns filing, and communication of notices, orders, etc., can be effected through the notified portal. The appellant's principal contention that the assessment order communicated through the notified portal was not known due to belated access was rejected. The appeal was dismissed.
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