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...
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The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed replies with supporting documents and for personal hearing following show cause notices, the respondent proceeded with the assessment. The Court held that when confirming a demand, authorities must provide adequate opportunity of hearing, which was denied in this case, necessitating remand for consideration on merits.
The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed replies with supporting documents and for personal hearing following show cause notices, the respondent proceeded with the assessment. The Court held that when confirming a demand, authorities must provide adequate opportunity of hearing, which was denied in this case, necessitating remand for consideration on merits.
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