Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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HC held that the Appellate Tribunal's dismissal of the legal representative (LR) petition was improper. The tribunal erroneously applied CPC Order 22 provisions to a PMLA proceeding, violating principles of natural justice. Section 72 of PMLA enables continuation of proceedings upon appellant's death without prescribing a specific time limitation. The court found no legal basis for abating the appeal and emphasized that the tribunal should have taken a liberal approach, allowing the legal heir to be substituted and adjudicating the matter on merits. The impugned order was set aside, with the appeal being allowed, thereby reinstating the legal representative's right to pursue the pending proceedings.
HC held that the Appellate Tribunal's dismissal of the legal representative (LR) petition was improper. The tribunal erroneously applied CPC Order 22 provisions to a PMLA proceeding, violating principles of natural justice. Section 72 of PMLA enables continuation of proceedings upon appellant's death without prescribing a specific time limitation. The court found no legal basis for abating the appeal and emphasized that the tribunal should have taken a liberal approach, allowing the legal heir to be substituted and adjudicating the matter on merits. The impugned order was set aside, with the appeal being allowed, thereby reinstating the legal representative's right to pursue the pending proceedings.
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