Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
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