Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
HC allowed petition - Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense - Failure to serve show cause notice rendered proceedings flawed - Appeal remedy denied due to delay caused by lack of knowledge of order - Procedural requirements mandatory, non-compliance invalidates actions - Fair opportunity must be given to all parties - Appeal timelines to consider actual knowledge of orders - Assessing officer's order treated as show cause notice to enable petitioner to file objections.
HC allowed petition - Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense - Failure to serve show cause notice rendered proceedings flawed - Appeal remedy denied due to delay caused by lack of knowledge of order - Procedural requirements mandatory, non-compliance invalidates actions - Fair opportunity must be given to all parties - Appeal timelines to consider actual knowledge of orders - Assessing officer's order treated as show cause notice to enable petitioner to file objections.
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