Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
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