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...
Page of 4796
Press 'Enter' after typing page number.
581 to 600 of 95916 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
