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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
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