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 found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned order on merits after giving proper opportunity to respond. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
HC found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned order on merits after giving proper opportunity to respond. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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