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...
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
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