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 held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was declared appealable; the Petitioner was permitted to file statutory appeals under Section 107 CGST by 30 September 2025 with the requisite pre-deposit. If filed within that period, the appeals shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
The HC held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was declared appealable; the Petitioner was permitted to file statutory appeals under Section 107 CGST by 30 September 2025 with the requisite pre-deposit. If filed within that period, the appeals shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
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