Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC dismissed the writ petition challenging the show cause notice, finding no procedural irregularity in the transfer of case from faceless to jurisdictional Assessing Officer. The Court granted liberty to the petitioner to file reply to the show cause notice within two weeks, directing the first respondent to provide a 14-day personal hearing and decide the matter in accordance with law. The jurisdictional AO's notice referencing the earlier faceless AO notice was deemed sufficient to prevent confusion, rendering the petitioner's contention of perplexity baseless.
HC dismissed the writ petition challenging the show cause notice, finding no procedural irregularity in the transfer of case from faceless to jurisdictional Assessing Officer. The Court granted liberty to the petitioner to file reply to the show cause notice within two weeks, directing the first respondent to provide a 14-day personal hearing and decide the matter in accordance with law. The jurisdictional AO's notice referencing the earlier faceless AO notice was deemed sufficient to prevent confusion, rendering the petitioner's contention of perplexity baseless.
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