Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to contradictory statements about personal hearing granted or not. Proper Officer directed to re-adjudicate Show Cause Notices after considering petitioner's reply and contentions that input tax credit was carried forward to next year without utilization in the same year.
Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to contradictory statements about personal hearing granted or not. Proper Officer directed to re-adjudicate Show Cause Notices after considering petitioner's reply and contentions that input tax credit was carried forward to next year without utilization in the same year.
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