Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The HC held that the order imposing penalties under s.112(a) & (b) of the Customs Act must be quashed insofar as the petitioners, finding a breach of audi alteram partem principles because the adjudicating authority reproduced the show-cause notice verbatim and failed to furnish independent reasons rejecting the petitioners' written replies. The court noted undisputedly that no contraband was seized from the petitioners and only from a third party. In the interest of justice the HC allowed the petitions by remitting the matters to the first respondent for fresh adjudication on merits, with directions to consider the petitioners' submissions and to record adequate, independent reasons in accordance with law.
The HC held that the order imposing penalties under s.112(a) & (b) of the Customs Act must be quashed insofar as the petitioners, finding a breach of audi alteram partem principles because the adjudicating authority reproduced the show-cause notice verbatim and failed to furnish independent reasons rejecting the petitioners' written replies. The court noted undisputedly that no contraband was seized from the petitioners and only from a third party. In the interest of justice the HC allowed the petitions by remitting the matters to the first respondent for fresh adjudication on merits, with directions to consider the petitioners' submissions and to record adequate, independent reasons in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
