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 examined the grievances of an assessee against the Assessment Officer's rejection of their claim for High-Pitch scrutiny assessment without providing reasons. The court held that while the Local Committee must submit a report determining whether the order qualifies as High-Pitch assessment, there is no provision requiring the committee to provide an opportunity for hearing to the assessee. The assessee's claim of being heard by the Local Committee was deemed baseless, as the committee's purpose is to address genuine grievances efficiently, not serve as an alternative dispute resolution forum. The court concluded that if the Local Committee determines the case is not High-Pitch assessment, the assessee cannot compel the committee to examine and decide the case.
The High Court examined the grievances of an assessee against the Assessment Officer's rejection of their claim for High-Pitch scrutiny assessment without providing reasons. The court held that while the Local Committee must submit a report determining whether the order qualifies as High-Pitch assessment, there is no provision requiring the committee to provide an opportunity for hearing to the assessee. The assessee's claim of being heard by the Local Committee was deemed baseless, as the committee's purpose is to address genuine grievances efficiently, not serve as an alternative dispute resolution forum. The court concluded that if the Local Committee determines the case is not High-Pitch assessment, the assessee cannot compel the committee to examine and decide the case.
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