Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limitation. The court directed the Appellate Authority to consider the petitioner's time spent before the court as bona fide and condone delay in appeal filing. The impugned Order-in-Appeal was quashed and set aside, with the matter remanded to the Appellate Authority for merit-based evaluation. The court explicitly instructed that the appeal shall not be rejected solely on grounds of procedural delay, effectively providing equitable relief to the petitioner and ensuring substantive hearing of the underlying dispute.
HC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limitation. The court directed the Appellate Authority to consider the petitioner's time spent before the court as bona fide and condone delay in appeal filing. The impugned Order-in-Appeal was quashed and set aside, with the matter remanded to the Appellate Authority for merit-based evaluation. The court explicitly instructed that the appeal shall not be rejected solely on grounds of procedural delay, effectively providing equitable relief to the petitioner and ensuring substantive hearing of the underlying dispute.
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