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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...
The High Court, considering that the petitioner's certain pleas were not taken into account while issuing the notice u/s 74(1) and that the limitation for filing an appeal had been lost, directed that if the petitioner deposits 50% of the demanded amount of Rs. 73,87,225.92, after adjusting any amount already paid within four weeks, the impugned order dated 24.07.2023 shall stand set aside. The respondent would then afford an opportunity of hearing to the petitioner and pass a fresh order, upholding the principles of natural justice.
The High Court, considering that the petitioner's certain pleas were not taken into account while issuing the notice u/s 74(1) and that the limitation for filing an appeal had been lost, directed that if the petitioner deposits 50% of the demanded amount of Rs. 73,87,225.92, after adjusting any amount already paid within four weeks, the impugned order dated 24.07.2023 shall stand set aside. The respondent would then afford an opportunity of hearing to the petitioner and pass a fresh order, upholding the principles of natural justice.
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