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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's "Additional Notices Tab" but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's "Additional Notices Tab" but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
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