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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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
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