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...
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The High Court set aside the adjudication order blocking the Petitioner's credit ledger due to lack of personal hearing and violation of principles of natural justice. The adjudicating officer failed to provide reasons for sustaining the demand or interest, merely stating conclusions without addressing the Petitioner's detailed response to the show cause notice. The Court emphasized the need for reasoned orders, considering furnishing reasons as an essential concomitant of natural justice and fair play, enabling the Appellate Authority to discern the basis for the decision. The impugned order, being unreasoned and non-speaking, could not be sustained. The matter was remanded to the adjudicating authority for fresh adjudication, with directions to hear the Petitioner and pass a speaking order within six weeks.
The High Court set aside the adjudication order blocking the Petitioner's credit ledger due to lack of personal hearing and violation of principles of natural justice. The adjudicating officer failed to provide reasons for sustaining the demand or interest, merely stating conclusions without addressing the Petitioner's detailed response to the show cause notice. The Court emphasized the need for reasoned orders, considering furnishing reasons as an essential concomitant of natural justice and fair play, enabling the Appellate Authority to discern the basis for the decision. The impugned order, being unreasoned and non-speaking, could not be sustained. The matter was remanded to the adjudicating authority for fresh adjudication, with directions to hear the Petitioner and pass a speaking order within six weeks.
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