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 High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner, who shall be at liberty to raise all contentions raised in the petition. The case pertained to the exemption from IGST under Sr.No.144 of N/N. 2/2017 Integrated Tax (Rate) dated 28.06.2017 for brooms sticks imported by the petitioner made out of Cocos Nucifera and Nypha Fruitcane.
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner, who shall be at liberty to raise all contentions raised in the petition. The case pertained to the exemption from IGST under Sr.No.144 of N/N. 2/2017 Integrated Tax (Rate) dated 28.06.2017 for brooms sticks imported by the petitioner made out of Cocos Nucifera and Nypha Fruitcane.
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