Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
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