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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
HC ruled that the Petitioner was denied natural justice due to improper service of Show Cause Notice (SCN), which was uploaded on an 'additional notices tab' without actual knowledge. The court directed the Petitioner be granted a 30-day period to file a reply to the SCN. The Adjudicating Authority must provide a fair hearing before proceeding, and the previous demand order was consequently set aside. The petition was disposed of, ensuring procedural fairness and the Petitioner's right to respond to allegations.
HC ruled that the Petitioner was denied natural justice due to improper service of Show Cause Notice (SCN), which was uploaded on an 'additional notices tab' without actual knowledge. The court directed the Petitioner be granted a 30-day period to file a reply to the SCN. The Adjudicating Authority must provide a fair hearing before proceeding, and the previous demand order was consequently set aside. The petition was disposed of, ensuring procedural fairness and the Petitioner's right to respond to allegations.
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