Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
HC set aside the dismissal order regarding petitioner's appeal, which was initially rejected due to non-payment of mandatory pre-deposit. The court found procedural irregularities in the Appellate Authority's issuance of a common order for multiple appellants without establishing identity of cause of action or parties. While some appeals were partially allowed, the petitioner's case was dismissed solely on technical grounds of non-payment. Given petitioner's willingness to comply with payment requirements, HC granted relief conditional upon full pre-deposit payment within two weeks, enabling adjudication on merits.
HC set aside the dismissal order regarding petitioner's appeal, which was initially rejected due to non-payment of mandatory pre-deposit. The court found procedural irregularities in the Appellate Authority's issuance of a common order for multiple appellants without establishing identity of cause of action or parties. While some appeals were partially allowed, the petitioner's case was dismissed solely on technical grounds of non-payment. Given petitioner's willingness to comply with payment requirements, HC granted relief conditional upon full pre-deposit payment within two weeks, enabling adjudication on merits.
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