Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Ex-parte dismissal of appeal by the Ld. NFAC was held unjustified as the appellant was deprived of reasonable opportunity and time to produce relevant documents to substantiate claims made in the returns of income and grounds of appeal. The opportunity of being heard should be real, reasonable, and effective, not an empty formality, as per the doctrine of natural justice. Relying on judicial precedents, it was held that where a decision is based on a document, a copy should be provided to the affected party with reasonable time to negate it. The impugned orders were set aside, and the cases were remitted back to the Ld. NFAC with a direction to deal with them de-novo, granting the appellant three effective hearing opportunities to comply with notices and contest the cases on merits.
Ex-parte dismissal of appeal by the Ld. NFAC was held unjustified as the appellant was deprived of reasonable opportunity and time to produce relevant documents to substantiate claims made in the returns of income and grounds of appeal. The opportunity of being heard should be real, reasonable, and effective, not an empty formality, as per the doctrine of natural justice. Relying on judicial precedents, it was held that where a decision is based on a document, a copy should be provided to the affected party with reasonable time to negate it. The impugned orders were set aside, and the cases were remitted back to the Ld. NFAC with a direction to deal with them de-novo, granting the appellant three effective hearing opportunities to comply with notices and contest the cases on merits.
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