Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Authority for reconsideration. The petitioner was granted an extension until 10th August 2025 to file a response to the SCN. Following the submission, the Adjudicating Authority is directed to issue a notice for a personal hearing. The petition was disposed of accordingly.
The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Authority for reconsideration. The petitioner was granted an extension until 10th August 2025 to file a response to the SCN. Following the submission, the Adjudicating Authority is directed to issue a notice for a personal hearing. The petition was disposed of accordingly.
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