Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
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 4801
Join Channel
TaxTMI 
