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...
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The HC set aside the ex parte cancellation order dated 21.02.2025, holding that the petitioner was not afforded principles of natural justice as no personal service of the show cause notice was established. The Court noted the petitioner had ceased business prior to the notice period and thus had no opportunity to respond. Relying on precedents, the HC remanded the matter to the assessing authority, directing that the petitioner be given a fair opportunity to submit a response within three weeks and be heard before a fresh order is passed. The petition was allowed by way of remand, ensuring compliance with procedural fairness.
The HC set aside the ex parte cancellation order dated 21.02.2025, holding that the petitioner was not afforded principles of natural justice as no personal service of the show cause notice was established. The Court noted the petitioner had ceased business prior to the notice period and thus had no opportunity to respond. Relying on precedents, the HC remanded the matter to the assessing authority, directing that the petitioner be given a fair opportunity to submit a response within three weeks and be heard before a fresh order is passed. The petition was allowed by way of remand, ensuring compliance with procedural fairness.
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