Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
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