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...
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The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than alleged in the notice. This violated Section 75(7) of the Act, which mandates that the final order cannot travel beyond the allegations in the show cause notice. Consequently, the High Court set aside the impugned assessment order and directed the competent authority to re-hear the matter, consider all objections, and pass a fresh order in accordance with law. The writ petition was disposed of without expressing any opinion on the merits of the case.
The High Court held that the final assessment order passed by the authority exceeded the scope of the show cause notice by determining a higher tax liability than alleged in the notice. This violated Section 75(7) of the Act, which mandates that the final order cannot travel beyond the allegations in the show cause notice. Consequently, the High Court set aside the impugned assessment order and directed the competent authority to re-hear the matter, consider all objections, and pass a fresh order in accordance with law. The writ petition was disposed of without expressing any opinion on the merits of the case.
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