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 set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of this order. The first respondent/revenue is directed to issue requisite notice, afford an opportunity of hearing, reconsider the matter, and redo the assessment by passing a speaking order addressing the objections, input tax credit and stock variation issues. The petition is disposed of subject to compliance with these directions.
The HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of this order. The first respondent/revenue is directed to issue requisite notice, afford an opportunity of hearing, reconsider the matter, and redo the assessment by passing a speaking order addressing the objections, input tax credit and stock variation issues. The petition is disposed of subject to compliance with these directions.
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