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 held that the show cause notice (SCN) issued on 27th September, 2023, was not properly communicated to the petitioner, violating principles of natural justice. Following precedent in a similar case, the court remanded the matter back to the adjudicating authority. The impugned order was set aside, and the petitioner was granted time until 10th July 2025, to file a reply to the SCN. The court directed that hearing notices must be e-mailed to the petitioner and not merely uploaded on the portal, ensuring proper opportunity to be heard.
HC held that the show cause notice (SCN) issued on 27th September, 2023, was not properly communicated to the petitioner, violating principles of natural justice. Following precedent in a similar case, the court remanded the matter back to the adjudicating authority. The impugned order was set aside, and the petitioner was granted time until 10th July 2025, to file a reply to the SCN. The court directed that hearing notices must be e-mailed to the petitioner and not merely uploaded on the portal, ensuring proper opportunity to be heard.
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