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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Summary in relevant legal terminology: Petitioner's plea to quash show-cause notice and corrigendum citing non-compliance with Rule 142 of GST Rules, 2017 was dismissed. Court observed that the notices clearly detailed tax liabilities, enabling petitioner to effectively contest facts. No violation of principles of natural justice occurred. Petitioner has liberty to pursue statutory appeal against impugned annexures before Appellate Authority.
Summary in relevant legal terminology: Petitioner's plea to quash show-cause notice and corrigendum citing non-compliance with Rule 142 of GST Rules, 2017 was dismissed. Court observed that the notices clearly detailed tax liabilities, enabling petitioner to effectively contest facts. No violation of principles of natural justice occurred. Petitioner has liberty to pursue statutory appeal against impugned annexures before Appellate Authority.
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