Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
HC dismissed the writ petition on grounds of availability of alternative remedy under Section 85 of the Finance Act, 1994. The court noted a final order had been passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017. Recognizing the potential for rendering the petitioner remediless, the court disposed of the petition while emphasizing the existence of an alternative statutory mechanism for challenging the underlying order through prescribed legal channels.
HC dismissed the writ petition on grounds of availability of alternative remedy under Section 85 of the Finance Act, 1994. The court noted a final order had been passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017. Recognizing the potential for rendering the petitioner remediless, the court disposed of the petition while emphasizing the existence of an alternative statutory mechanism for challenging the underlying order through prescribed legal channels.
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