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...
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The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
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