Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The HC quashed a penalty order under Section 271AA(1) for violating principles of natural justice. The petitioner challenged the order on grounds that it was passed by an officer who did not conduct the video conference hearing. The court held that personal hearing is essential and cannot be substituted by written arguments, emphasizing that the officer who hears the assessee must be the same who decides the matter. Relying on established precedent, the court ruled that when one person hears and another decides, personal hearing becomes an empty formality. The court directed respondents to ensure compliance with faceless procedure requirements under the amended scheme, mandating that assessing officers conducting video conferences must pass the corresponding orders. The penalty order was set aside and matter remanded for fresh hearing and decision.
The HC quashed a penalty order under Section 271AA(1) for violating principles of natural justice. The petitioner challenged the order on grounds that it was passed by an officer who did not conduct the video conference hearing. The court held that personal hearing is essential and cannot be substituted by written arguments, emphasizing that the officer who hears the assessee must be the same who decides the matter. Relying on established precedent, the court ruled that when one person hears and another decides, personal hearing becomes an empty formality. The court directed respondents to ensure compliance with faceless procedure requirements under the amended scheme, mandating that assessing officers conducting video conferences must pass the corresponding orders. The penalty order was set aside and matter remanded for fresh hearing and decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
