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...
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HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC reversal for 2017-18, directing a fresh order within twelve weeks. While the Appellate Authority had dismissed the appeal on delay grounds, the HC recognized procedural constraints and procedural fairness, effectively setting aside the original order and providing an opportunity for proper administrative review.
HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC reversal for 2017-18, directing a fresh order within twelve weeks. While the Appellate Authority had dismissed the appeal on delay grounds, the HC recognized procedural constraints and procedural fairness, effectively setting aside the original order and providing an opportunity for proper administrative review.
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