Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
The HC remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
The HC remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
