Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard the matter on merits without prior intimation to the Petitioner regarding non-compliance with pre-deposit requirements under Section 107(6) of CGST Act. The court found a violation of natural justice principles and directed the Petitioner to deposit the requisite amount within five days, effectively remanding the case for proper procedural review.
HC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard the matter on merits without prior intimation to the Petitioner regarding non-compliance with pre-deposit requirements under Section 107(6) of CGST Act. The court found a violation of natural justice principles and directed the Petitioner to deposit the requisite amount within five days, effectively remanding the case for proper procedural review.
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