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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.
The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.
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