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...
The HC dismissed the petitions on maintainability grounds, emphasizing the availability of an alternate and efficacious remedy by way of appeal. The court held that no patent breach of natural justice occurred, as the petitioners were served with show-cause notices and participated in the proceedings without raising the denial of hearing issue earlier. The refusal of adjournment did not amount to prejudice or a violation warranting departure from the rule of exhausting alternate remedies. The petitioners were granted liberty to file appeals against the impugned orders within six weeks, with a directive that the appellate authority consider the appeals on merits without raising limitation objections, given the bona fide prosecution of the petitions within limitation. The petitions were accordingly disposed of.
The HC dismissed the petitions on maintainability grounds, emphasizing the availability of an alternate and efficacious remedy by way of appeal. The court held that no patent breach of natural justice occurred, as the petitioners were served with show-cause notices and participated in the proceedings without raising the denial of hearing issue earlier. The refusal of adjournment did not amount to prejudice or a violation warranting departure from the rule of exhausting alternate remedies. The petitioners were granted liberty to file appeals against the impugned orders within six weeks, with a directive that the appellate authority consider the appeals on merits without raising limitation objections, given the bona fide prosecution of the petitions within limitation. The petitions were accordingly disposed of.
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