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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, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
The HC, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
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