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...
HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte without granting the petitioner an opportunity to be heard. ITAT failed to address this procedural defect and proceeded to evaluate the case on merits, disregarding written submissions presented by the petitioner. The court found the violation of natural justice principles to be real and palpable, as the petitioner was deprived of presenting their case both before the assessing officer and ITAT. The matter requires fresh consideration with proper hearing opportunities in accordance with principles of fairness and natural justice.
HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte without granting the petitioner an opportunity to be heard. ITAT failed to address this procedural defect and proceeded to evaluate the case on merits, disregarding written submissions presented by the petitioner. The court found the violation of natural justice principles to be real and palpable, as the petitioner was deprived of presenting their case both before the assessing officer and ITAT. The matter requires fresh consideration with proper hearing opportunities in accordance with principles of fairness and natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
