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...
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
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